内容

Contents

覆盖

Cover

封面

Title Page

 

 

致谢

Acknowledgments

介绍

Introduction

第 1 天 - 营销

DAY 1 - Marketing

第 2 天 - 伦理

DAY 2 - Ethics

第 3 天 - 会计

DAY 3 - Accounting

第 4 天 - 组织行为学

DAY 4 - Organizational Behavior

第 5 天 - 定量分析

DAY 5 - Quantitative Analysis

第 6 天 - 财务

DAY 6 - Finance

第 7 天 - 运营

DAY 7 - Operations

第 8 天 - 经济学

DAY 8 - Economics

第 9 天 - 策略

DAY 9 - Strategy

第 10 天 - MBA 迷你课程

DAY 10 - MBA Minicourses

附录：定量分析表

Appendix: Quantitative Analysis Tables

MBA缩写词典

MBA Abbreviation Lexicon

权限

Permissions

指数

Index

 

 

关于作者

About the Author

版权

Copyright

关于出版商

About the Publisher

致谢

Acknowledgments

我非常感谢 William Morrow 的 Rose Marie Morse 和 Sarah Zimmerman 为将我的 MBA 草稿转化为原书所做的辛勤努力。感谢 Quill 的 Toni Sciarra，他支持了第二版；HarperCollins 的 Herb Schaffner 排在第三位；和 Colleen Lawrie，他在这方面提供了帮助。

I gratefully thank Rose Marie Morse and Sarah Zimmerman of William Morrow for all their diligent efforts to transform my MBA drafts into the original book. Thanks to Toni Sciarra at Quill, who championed the second edition; Herb Schaffner at HarperCollins, who led the third; and Colleen Lawrie, who helped on this one.

我还要感谢 Sagalyn Agency 的 Rafe Sagalyn，感谢他发现我的书的潜力并将其推向世界各地的出版商的非凡能力。最好的总是让它看起来很容易。

I also thank Rafe Sagalyn at the Sagalyn Agency for his extraordinary ability to see my book’s potential and to place it with publishers around the world. The best always make it look easy.

介绍

Introduction

在我获得 MBA 学位后，我有机会反思我生命中最疲惫和最充实的两年。当我回顾我的课程笔记时，我意识到 MBA 教育的基础知识非常简单，并且很容易被更广泛的受众理解。成千上万的十天MBA读者已经证明了这一点！读者每天都在将他们的 MBA 知识应用到他们自己的业务环境中。十天 MBA不仅在美国有用，还被翻译成世界各地的多种语言。很多人都对商业教育感到好奇，包括医生、律师、商人和有抱负的 MBA。这本书回答了他们的问题。为期十天的MBA真正快速、轻松地提供有用的信息。目前的 MBA 学生写信给我说，他们甚至用这本书复习考试。为期十天的 MBA 课程在每个工作日都像 MBA 一样“边走边谈”。高管迷你 MBA 课程是围绕本书设计的。事实证明，这本书对你有用。为没有耐心的学生而写，为期十天的 MBA让读者能够真正掌握 MBA 的基本原理，而不会损失两年的工资和承担 175,000 美元的学杂费债务。

After I earned my MBA, I had a chance to reflect on the two most exhausting and fulfilling years of my life. As I reviewed my course notes, I realized that the basics of an MBA education were quite simple and could easily be understood by a wider audience. Thousands of Ten-Day MBA readers have proven it! Readers are applying their MBA knowledge every day to their own business situations. Not only useful in the United States, The Ten-Day MBA has been translated into many languages around the world. So many people are curious about business education, including doctors, lawyers, businesspeople, and aspiring MBAs. This book answers their questions. The Ten-Day MBA really delivers useful information quickly and easily. Current MBA students have written me that they even use the book to review for exams. Ten-Day MBAs are “walking the walk and talking the talk” of MBAs every business day. Executive mini-MBA programs are designed around the book. It’s proven that this book can work for you. Written for the impatient student, The Ten-Day MBA allows readers to really grasp the fundamentals of an MBA without losing two years’ wages and incurring a $175,000 debt for tuition and expenses.

未来的 MBA 学生可以使用这本书来了解两年的投资是否值得；即将进入商学院的学生可以在竞争中抢占先机；那些找不到时间或钱的人可以以标价 99% 的价格获得至少 20,000 美元的 MBA 教育。遗憾的是，本书无法为您提供在精英学校可以培养的友谊和终身业务联系。但是，它可以传授许多使 MBA 获得成功的技能。

Prospective MBAs can use this book to see if a two-year investment is worth their while; those about to enter business school can get a big head start on the competition; and those of you who cannot find the time or the money can get at least $20,000 of MBA education at 99 percent off the list price. Unfortunately, this book cannot provide you with the friendships and lifelong business contacts that you can develop at an elite school. However, it can impart many of the skills that make MBAs successful.

为期十天的 MBA总结了十大 MBA 教育的要点。排名前十的商学院的神秘感和生机立足于使他们的课程显得尽可能独特和复杂。公司支付数千美元让他们的高管在这些神圣的知识之泉中畅饮几天。我花了两年的时间，不仅从喷泉里喝水，还在里面洗澡和洗衣服。

The Ten-Day MBA summarizes the essentials of a Top Ten MBA education. The mystique and the livelihood of the Top Ten business schools are predicated on making their curriculum appear as unique and complex as possible. Companies pay thousands of dollars to send their executives to drink from these hallowed fountains of knowledge for a few days. I spent two years of my life not only drinking from the fountain but also bathing and washing my clothes in it.

前十名中包括哪些学校是一个争论不休的话题，正如本介绍末尾显示的最近排名所示。十强实际上是指十五所国家认可的学校，为十强排名扮演抢椅子的学校。他们以冗长的申请表、活跃的校友网络、长长的招聘人员名单以及毕业生要求和接受高得离谱的起薪的能力而著称。排名前十的学校要求考生在入学前至少有两年的工作经验。有经验的学生可以丰富课堂讨论和学习小组。我的很多学习都来自同学们的工作经历。

Which schools are included in the Top Ten is a subject of considerable debate, as displayed by the recent rankings shown at the end of this introduction. The Top Ten actually refers to a group of fifteen nationally recognized schools that play musical chairs for Top Ten ranking. They distinguish themselves by long application forms, active alumni networks, long lists of recruiters, and the ability of their graduates to demand and receive outrageous starting salaries. The Top Ten schools require of candidates at least two years’ work experience before admission. Experienced students can enrich class discussions and study groups. A great deal of my learning came from my classmates’ work experiences.

排名前十的学校不一定提供最好的教学、设施或课程。声誉在他们的地位中起着重要作用。可以使用各种评级书籍来了解这些声誉的“内部”故事。现在很多杂志和报纸都在发布排名，因为它们是最畅销的期刊之一。根据 2010 年彭博 商业周刊的民意调查，“毕业生满意度得分最高的依次是弗吉尼亚、芝加哥、麻省理工学院、伯克利和哈佛。” 另一方面，招聘人员的排名是芝加哥、宾夕法尼亚、哈佛、西北和密歇根。

The Top Ten schools do not necessarily offer the best teaching, facilities, or curriculum. Reputation plays a great part in their status. A variety of rating books are available that give the “inside” story on those reputations. So many magazines and newspapers are now publishing rankings because they are among their best-selling issues. According to the 2010 Bloomberg Businessweek poll, “racking up the highest satisfaction scores from graduates are, in descending order, Virginia, Chicago, MIT, Berkeley, and Harvard.” The recruiters’ rankings, on the other hand, are Chicago, Pennsylvania, Harvard, Northwestern, and Michigan.

我的目标是简明扼要地切入顶级 MBA 课程主题的核心——这是只有 MBA 才能做到的，而学术界不敢做到的。为了涵盖主要概念，我尽可能使用示例和大纲并进行总结。我浏览了那些冗长而自私的学术读物，有时我不得不艰难地读完这些读物。本书仅包含埋藏在我的 32 个案例活页夹、课程材料和笔记中的智慧之珠，并由当前的 MBA 学生更新。

My aim is to cut to the heart of the top MBA programs’ subject matter clearly and concisely—the way only an MBA can, and the way academics would not dare. To cover the major concepts, I use examples and outlines and summarize wherever possible. I slice through the long-winded and self-serving academic readings that at times I had to trudge through. This book contains only the pearls of wisdom buried in my thirty-two binders of cases, course materials, and notes, and updated by current MBAs.

我对推广书中提出的任何商业理论没有既得利益。因此，本书不会像许多流行的商业书籍那样在 200 页的篇幅中重复相同的观点。我在简短的段落中明确了最重要的概念，这样你就可以在不失去兴趣的情况下学习和记住它们。

I have no vested interest in promoting any of the business theories presented in the book. Therefore, this book does not repeat the same idea over the course of two hundred pages as many popular business books tend to do. I crystallize the most important concepts in brief passages so you can learn and remember them without losing interest.

从我对沃顿商学院、哈佛大学、西北大学和其他顶尖学校毕业生的采访中，我了解到他们所有的课程都提供同样的 MBA 餐食。只是商务宴会的调料和摆盘有所不同。

From my interviews with graduates from Wharton, Harvard, Northwestern, and other top schools, I learned that all of their programs serve up the same MBA meal. Only the spices and presentations of the business banquets vary.

MBA知识的基础分为九个学科。一些学校为每个学科精心起草了自己的崇高名称，但他们的未美化名称是：

The basics of MBA knowledge fall into nine disciplines. Some schools have carefully crafted their own exalted names for each subject, but their unglorified names are:

 

 

营销

Marketing

伦理

Ethics

会计

Accounting

组织行为学

Organizational Behavior

定量分析

Quantitative Analysis

金融

Finance

运营

Operations

经济学

Economics

战略

Strategy

 

 

来自所有这些学科的知识的综合使 MBA 变得有价值。对于拥有 MBA 学位的新产品经理，她不仅可以从营销角度看待业务挑战，还可以识别并处理新产品带来的财务和制造需求。这种协调的、多学科的方法在本科商业课程中通常是缺失的。通过在一本书中同时了解所有 MBA 学科，您将有机会像在最好的学校那样综合 MBA 知识。

The synthesis of knowledge from all of these disciplines is what makes the MBA valuable. In the case of a new product manager with an MBA, she can not only see her business challenges from a marketing perspective, but she can recognize and deal with the financial and manufacturing demands created by her new product. This coordinated, multidisciplinary approach is usually missing in undergraduate business curricula. By learning about all the MBA disciplines at once, in one book, you have the opportunity to synthesize MBA knowledge the way you would at the best schools.

当 MBA 聚集在一起时，我们倾向于进行“MBA 喋喋不休”。我们使用 NPV、SPC 和 CRM 等神秘缩写词只是为了证明我们的高薪和快速晋升是正当的。请不要被吓倒。MBA行话简单易学！当你阅读本书时，你也会开始像 MBA 一样思考和说话。

When MBAs congregate, we tend to engage in “MBA babble.” Our use of mystical abbreviations like NPV, SPC, and CRM is only a ruse to justify our lofty salaries and quick promotions. Please do not be intimidated. MBA jargon is easy to learn! As you read this book, you too will begin to think and talk like an MBA.

我的目标是让您熟悉目前在领先的商学院教授的重要 MBA 工具和理论，并帮助您理解和发展 MBA 思维模式。当你完成这十天的学习后，请随意在书末的毕业证书上填写你的名字。它可以作为你获得奖学金的证据，你应该自豪地把它展示给你所有的朋友看。

My goal is to make you familiar with the significant MBA tools and theories currently being taught at the leading business schools and to help you understand and develop the MBA mind-set. When you finish the ten days, please feel free to fill in your name on the diploma at the end of the book. It serves as evidence of your scholarship, and you should proudly display it for all your friends to see.

 

 

目前的MBA学校排名

CURRENT MBA SCHOOL RANKINGS

以下是 MBA 课程的最新排名。尽管排名每年都在变化，但始终列出相同的学校。括号中列出的学校名称使创始人和主要捐助者永垂不朽。国际学校已成为 2000 年代不可忽视的力量。

Below are the most current rankings of MBA programs. Although the rankings change from year to year, the same schools are consistently listed. School names listed in parentheses immortalize founders and major benefactors. International schools have become a force to be reckoned with in the 2000s.

 

 

两年制 MBA 学位课程

TWO-YEAR MBA DEGREE PROGRAMS

美国新闻与世界报道，顶级商学院，2011 年

U.S. News & World Report, Top Business Schools, 2011

基于学术、招聘人员、录取标准和就业成功

Based on academics, recruiters, admissions standards, and employment success

1. 斯坦福大学

1. Stanford

2. 哈佛

2. Harvard

3.麻省理工学院（斯隆）

3. MIT (Sloan)

3.宾夕法尼亚（沃顿商学院）

3. Pennsylvania (Wharton)

5. 西北大学（凯洛格）

5. Northwestern (Kellogg)

5. 芝加哥（展位）

5. Chicago (Booth)

7.达特茅斯（塔克）

7. Dartmouth (Tuck)

7.伯克利（哈斯）

7. Berkeley (Haas)

9.哥伦比亚

9. Columbia

10.纽约大学（斯特恩）

10. NYU (Stern)

10. 耶鲁

10. Yale

12.杜克（Fuqua）

12. Duke (Fuqua)

13.弗吉尼亚州（达登）

13. Virginia (Darden)

14.加州大学洛杉矶分校（安德森）

14. UCLA (Anderson)

14.密歇根州（罗斯）

14. Michigan (Ross)

（排名中的几个并列）

(Several ties in the rankings)

 

 

彭博商业周刊，顶级商学院，2010 年

Bloomberg Businessweek, Top Business Schools, 2010

基于招聘人员和学生的民意调查

Based on recruiter and student polls

美国顶尖学校

Top U.S. Schools

1. 芝加哥

1. Chicago

2. 哈佛

2. Harvard

3. 宾夕法尼亚

3. Pennsylvania

4.西北

4. Northwestern

5. 斯坦福大学

5. Stanford

6.公爵

6. Duke

7. 密歇根州

7. Michigan

8.伯克利

8. Berkeley

9.哥伦比亚

9. Columbia

10.麻省理工学院

10. MIT

11.弗吉尼亚

11. Virginia

12. 新加坡管理大学（考克斯）

12. SMU (Cox)

13. 康奈尔大学

13. Cornell

14.达特茅斯（塔克）

14. Dartmouth (Tuck)

15.卡内基梅隆大学（泰珀）

15. Carnegie Mellon (Tepper)

顶级非美国学校

Top Non-U.S. Schools

1.欧洲工商管理学院（法国）

1. INSEAD (France)

2. 皇后大学（加拿大）

2. Queen’s University (Canada)

3. IE商学院（西班牙）

3. IE Business School (Spain)

4. ESADE（西班牙）

4. ESADE (Spain)

5.伦敦商学院

5. London Business School

6.安大略省西部（Ivey）

6. Western Ontario (Ivey)

7. IMD（瑞士）

7. IMD (Switzerland)

8. 多伦多（罗特曼）

8. Toronto (Rotman)

9.约克（舒立克）

9. York (Schulich)

10.剑桥（法官）

10. Cambridge (Judge)

 

 

福布斯，最佳商学院，2011 年

Forbes, Best Business Schools, 2011

基于 5 年 MBA 补偿收益减去学费

Based on 5-year MBA compensation gains less tuition costs

美国最好的商学院

Best U.S. Business Schools

1. 哈佛

1. Harvard

2. 斯坦福大学

2. Stanford

3. 芝加哥

3. Chicago

4. 宾夕法尼亚

4. Pennsylvania

5.哥伦比亚

5. Columbia

6. 达特茅斯

6. Dartmouth

7.西北大学

7. Northwestern

8. 康奈尔大学

8. Cornell

9.弗吉尼亚

9. Virginia

10.麻省理工学院

10. MIT

11. 耶鲁

11. Yale

12.杜克

12. Duke

13.伯克利

13. Berkeley

14. 密歇根州

14. Michigan

15. 杨百翰

15. Brigham Young

 

 

华尔街日报，2007 年 9 月

Wall Street Journal, September 2007

基于招聘人员调查

Based on recruiter surveys

北美顶尖学校

Top North American Schools

1.达特茅斯

1. Dartmouth

2.伯克利

2. Berkeley

3.哥伦比亚

3. Columbia

4.麻省理工学院

4. MIT

5.卡耐基梅隆大学

5. Carnegie Mellon

6.北卡罗来纳州（凯南-弗拉格勒）

6. North Carolina (Kenan-Flagler)

7. 密歇根州

7. Michigan

8. 耶鲁

8. Yale

9. 芝加哥

9. Chicago

10.弗吉尼亚

10. Virginia

11. 宾夕法尼亚

11. Pennsylvania

12. 西北大学

12. Northwestern

13.杜克

13. Duke

14. 哈佛

14. Harvard

15.加州大学洛杉矶分校

15. UCLA

顶尖国际学校

Top International Schools

1. ESADE（西班牙）

1. ESADE (Spain)

2. IMD（瑞士）

2. IMD (Switzerland)

3.伦敦商学院

3. London Business School

4. IPADE（墨西哥）

4. IPADE (Mexico)

5.麻省理工学院（美国）

5. MIT (USA)

6.哥伦比亚

6. Columbia

7. ESSEC（法国）

7. ESSEC (France)

8. EGADE（墨西哥）

8. EGADE (Mexico)

9. HEC-巴黎

9. HEC-Paris

10.雷鸟（加文）

10. Thunderbird (Garvin)

 

 

彭博商业周刊，2010

Bloomberg Businessweek, 2010

学生最喜欢的投票

Students’ Favorites Poll

1.弗吉尼亚

1. Virginia

2. 芝加哥

2. Chicago

3.麻省理工学院

3. MIT

4.伯克利

4. Berkeley

5. 哈佛

5. Harvard

6.西北

6. Northwestern

7. 斯坦福大学

7. Stanford

8. 康奈尔大学

8. Cornell

9.南加州大学（马歇尔）

9. USC (Marshall)

10.哥伦比亚

10. Columbia

 

 

彭博商业周刊，2010

Bloomberg Businessweek, 2010

招聘人员的最爱投票

Recruiters’ Favorites Poll

1. 芝加哥

1. Chicago

2. 宾夕法尼亚

2. Pennsylvania

3. 哈佛

3. Harvard

4.西北

4. Northwestern

5. 密歇根州

5. Michigan

6. 南卫理公会

6. Southern Methodist

7. 斯坦福大学

7. Stanford

8.杜克

8. Duke

9.哥伦比亚

9. Columbia

10. 纽约大学

10. NYU

 

 

彭博商业周刊，2010

Bloomberg Businessweek, 2010

学生评价的最佳教学和就业服务

Best Teaching and Career Services as Rated by Students

1.弗吉尼亚

1. Virginia

2. 芝加哥

2. Chicago

3.康奈尔大学

3. Cornell

4.卡耐基梅隆大学

4. Carnegie Mellon

5. 南加州大学

5. USC

这 5 所顶尖学校是唯一在学生满意度的这两个关键标准上获得 A+ 评级的学校，前 20%。

These 5 top schools were the only schools rated A+, top 20 percent, on both of these key criteria of student satisfaction.

 

 

金融时报，2011

Financial Times, 2011

全球排名

Global Ranking

1.伦敦商学院

1.London Business School

1. 宾夕法尼亚

1. Pennsylvania

3.哈佛

3.Harvard

4.欧洲工商管理学院（法国）

4. INSEAD (France)

4.斯坦福大学

4. Stanford

6. 香港科技大学

6. Hong Kong UST

7.哥伦比亚

7. Columbia

8. IE商学院（西班牙）

8. IE Business School (Spain)

9. IESE商学院（西班牙）

9. IESE Business School (Spain)

9.麻省理工学院

9. MIT

11. 印度管理学院

11. Indian Institute of Management

12. 芝加哥

12. Chicago

13.印度商学院

13. Indian School of Business

14. IMD（瑞士）

14. IMD (Switzerland)

15. 纽约大学

15. NYU

（排名中有一些联系。）

(Some ties in the rankings.)

 

 

经济学家，2011

The Economist, 2011

全球排名

Global Ranking

1.达特茅斯

1.Dartmouth

2. 芝加哥

2. Chicago

3.IMD _

3.IMD

4.弗吉尼亚

4. Virginia

5.哈佛

5.Harvard

6.伯克利

6. Berkeley

7.哥伦比亚

7. Columbia

8. 斯坦福大学

8. Stanford

9.约克

9. York

10. IESE

10. IESE

11.麻省理工学院

11. MIT

12. 纽约大学

12. NYU

13. 伦敦

13. London

14. HEC-巴黎

14. HEC-Paris

15. 宾夕法尼亚

15. Pennsylvania

第一天

Day 1

营销

MARKETING

“保持所有通话。我会减少会计工作——锻炼肌肉。”

“HOLD ALL CALLS. I’LL BE DOWN IN ACCOUNTING—FLEXING MY MUSCLES.”

 

 

营销人员像Acme的董事长一样看待世界。正如西北大学凯洛格学院的著名教授菲利普科特勒所教导的那样，营销是第一位的。市场营销整合了企业的所有功能，并通过广告、销售人员和其他营销活动直接与客户对话。

Marketers see the world like the chairman of Acme. As renowned professor Philip Kotler of the Kellogg School at Northwestern teaches, marketing comes first. Marketing integrates all the functions of a business and speaks directly to the customer through advertising, salespeople, and other marketing activities.

营销是艺术与科学的特殊结合。在营销课程中可以学到很多东西，但是再多的学校教育也无法教会您成为真正有天赋的营销人员的经验、直觉和创造力。这就是为什么那些有天赋的人薪水如此之高。正规教育只能为 MBA 提供应对营销挑战的框架和词汇。这就是本章的目标，也是领先商学院举办的众多昂贵的高管研讨会的目标。

Marketing is a special blend of art and science. There is a great deal to be learned in marketing classes, but no amount of schooling can teach you the experience, the intuition, and the creativity to be a truly gifted marketer. That’s why those with the gift are so highly paid. Formal education can only provide MBAs with a framework and a vocabulary to tackle marketing challenges. And that is the goal of this chapter and of the numerous expensive executive seminars conducted by the leading business schools.

一流的学校为学生准备担任行政营销职位——尽管他们的第一份工作可能是大型食品或肥皂公司的低级品牌助理。因此，核心课程强调全面营销策略的发展，而不是 MBA 学校入门级工作所需的技术专长。

The top schools prepare their students for executive marketing positions—in spite of the fact that their first jobs will likely be as lowly brand assistants at large food or soap companies. Therefore, the core curriculum stresses the development of full-fledged marketing strategies instead of the technical expertise needed on an entry-level job out of MBA school.

以数字为导向的学生倾向于将市场营销视为“软”MBA 学科之一。事实上，营销人员使用许多定量或“科学”技术来制定和评估策略。营销的“艺术”是试图制定和实施成功的营销计划。确实有无数种可能可行的可能性。麦当劳、汉堡王、Wendy's、Hardee's 和 White Castle 都成功地销售了汉堡包，但它们的销售方式各不相同。因为没有“正确”答案，营销课程可以为学生提供展示个人才华的机会，或者在他们试图提出创意时经历许多小时的挫折。市场营销是我最喜欢的科目。为讨论准备想法很有趣。

Numbers-oriented students tend to view marketing as one of the “soft” MBA disciplines. In fact, marketers use many quantitative or “scientific” techniques to develop and evaluate strategies. The “art” of marketing is trying to create and implement a winning marketing plan. There are literally an infinite number of possibilities that may work. McDonald’s, Burger King, Wendy’s, Hardee’s, and White Castle successfully sell burgers, but they all do it in different ways. Because there are no “right” answers, marketing classes can provide students with either an opportunity to show their individual flair, or many hours of frustration as they try to come up with creative ideas. Marketing was my favorite subject. It was fun cooking up ideas for discussion. My B-school buddies still kid me about the time I proposed to the class that Frank Perdue introduce a gourmet chicken hot dog.

 

 

营销策略过程

THE MARKETING STRATEGY PROCESS

营销过程是一个循环函数。营销计划经历许多变化，直到所有部分在内部一致并且相互支持目标。提案的所有方面都需要协同工作才能有意义。把一个部分做对很容易，但内部一致且相互支持的营销计划是一项伟大的成就。这是一个由七部分组成的过程。

The marketing process is a circular function. Marketing plans undergo many changes until all the parts are internally consistent and mutually supportive of the objectives. All aspects of a proposal need to work together to make sense. It is easy to get one part right, but an internally consistent and mutually supportive marketing plan is a great accomplishment. It’s a seven-part process.

 

 

营销策略制定

MARKETING STRATEGY DEVELOPMENT

虽然有七个步骤，但它们的顺序并不是一成不变的。根据情况和您的个人风格，步骤的顺序可能会重新安排。本章可能会陷入营销理论的泥潭，但为了使其实用，我将概述制定营销计划时应考虑的问题和领域。为了方便起见，我将专注于产品营销，但相同的框架和词汇也适用于服务营销。

Although there are seven steps, their order is not set in stone. Based on circumstances and your personal style, the order of the steps may be rearranged. This chapter could get bogged down in a morass of marketing theory, but to make it practical, I will outline the questions and areas that should be considered when developing a marketing plan. For expediency, I will concentrate on product marketing, but the same frameworks and vocabulary are also applicable to service marketing.

我将按照在最好的学校教授的相同的七步顺序介绍 MBA 模型。本章提供了一个通用结构，适用于您可能遇到的任何营销问题。我没有忘记使用学校教授的词汇，因此您可以学习 MBA 行话并像真正的 MBA 营销人员一样说话。市场营销是一个专业词汇特别丰富的领域。有了正确的词汇，即使是平庸的营销创意也能显得光彩夺目。这听起来可能很有趣，但这就是广告公司营销其产品的方式，即广告。

I will present the MBA models in the same seven-step order in which they are taught at the best schools. This chapter offers a generic structure to apply to whatever marketing issue you may encounter. I have not neglected to use the vocabulary taught at the schools, so you can pick up on the MBA jargon and speak like a real MBA marketer. Marketing is an area especially rich in specialized vocabulary. With the correct vocabulary, even your mediocre marketing ideas can appear brilliant. That may sound funny, but that’s the way ad agencies market their product, advertising.

这个七步营销流程很全面，MBA们经常会提到更缩写的，比如STP（segment, target, position），或者营销的4C（consumer behavior, company analysis, competitor analysis, context），但是这里介绍的方法涵盖了这一切。

This seven-step marketing process is comprehensive, and MBAs will often refer to more abbreviated ones, such as STP (segment, target, position), or the four C’s of marketing (consumer behavior, company analysis, competitor analysis, context), but the methodology presented here covers it all.

 

 

1. 消费者分析

1. CONSUMER ANALYSIS

消费者分析→ 市场 → 竞争 → 分销 → 营销组合 → 经济学 → 修订

Consumer Analysis → Market → Competition → Distribution → Marketing Mix → Economics → Revise

所有营销计划都应从了解最重要的“消费者”及其需求开始。人们没有相同的需求或欲望。消费者分析的目的是确定具有相似需求的人群中的部分或群体，以便营销工作可以直接针对他们。从其他任何地方开始往往会限制您的思维和所有后续分析。必须问几个重要的问题才能找到可以释放无数营销财富的市场：

All marketing plans should begin with a look at the all-important “consumer” and his or her needs. People do not have the same needs or desires. The objective of consumer analysis is to identify segments or groups within a population with similar needs so that marketing efforts can be directly targeted to them. Starting anywhere else tends to restrict your thinking and all subsequent analysis. Several important questions must be asked to find the market that will unlock untold marketing riches:

 

 

什么是需求类别？

What is the need category?

谁在购买，谁在使用产品？

Who is buying and who is using the product?

购买流程是怎样的？

What is the buying process?

我销售的产品是高参与度还是低参与度的产品？

Is what I’m selling a high- or low-involvement product?

如何细分市场？

How can I segment the market?

 

 

什么是需求类别？谁需要我们，为什么？

What is the need category? Who needs us and why?

您的产品满足的需求或用途是什么？这个问题似乎没有必要，但在回答这个问题时，您可能会发现以前被忽视的产品的潜在市场。这就是为什么必须先解决这个问题，然后再开始用世俗的思想污染你的心。Arm & Hammer 小苏打公司的人员进行了大量此类分析。他们在自己品牌的牙膏、空气清新剂和地毯清新剂中使用了他们的粉末。此外，他们推荐他们的生小苏打粉有数百种用途，这对他们有利可图。

What is the need or use that your product addresses? The question may seem unnecessary, but in answering it you may uncover a potential market for the product that was previously overlooked. That is why this question has to be addressed first, before you begin to pollute your mind with conventional thoughts. The people at Arm & Hammer baking soda have done a great deal of this type of analysis. They have made use of their powder in their own brand of toothpaste, air freshener, and carpet freshener. In addition, they profitably recommend their raw baking-soda powder for hundreds of uses.

 

 

谁在购买与谁在使用该产品？

Who is buying versus who is using the product?

买家很多时候与用户不同。例如，女性购买男士内衣和袜子的大部分。如果广告活动想要针对男士袜子的购买者，那么在体育画报中购买空间可能是不合适的。确定购买者和用户可以为制定营销计划提供必要的初步见解。

Buyers many times are different from users. Women, for example, make the majority of purchases of men’s underwear and socks. If an advertising campaign wanted to target the buyer of men’s socks, it would probably be inappropriate to buy space in Sports Illustrated. Determining the buyer as well as the user provides the essential initial insights to create a marketing plan.

 

 

购买流程是怎样的？

What is the buying process?

一旦您确定了需求以及购买者是谁，您就应该尝试对产品的购买方式做出假设。市场研究是主要的信息来源，但您自己的观察、调查和直觉同样有效。

Once you have established the need, and who is making the purchases, you should try to form a hypothesis on how the product is bought. Marketing research is a prime source of information, but just as valid are your own observations, investigation, and intuition.

了解购买过程至关重要，因为它将导致接触买家的可能途径。购买过程包括一个人进行购买的所有步骤。它也被一些学者称为采用过程和解决问题的过程。一些研究人员称之为学习/感觉/做的过程。其他人称之为 AIDA，意为注意力/兴趣/欲望/行动。我已经广泛阅读了这个主题，并将理论归结为五个步骤。对于任何特定产品，购买过程可以包括以下一个或所有步骤：

Understanding the buying process is critical because it will lead to the possible routes to reach buyers. The buying process includes all the steps that a person takes leading to a purchase. It is also called the adoption process and the problem-solving process by some academics. Some researchers call it a Learn/Feel/Do process. Others call it AIDA, for Attention/Interest/Desire/Action. I have read extensively on this topic and have boiled the theories down to five steps. For any particular product, the buying process can include one or all of the following steps:

 

 

意识→信息搜索→评估备选方案→购买→评估

Awareness → Information Search → Evaluate Alternatives → Purchase → Evaluate

以购买肥皂为例，流程如下所示：

In the instance of a soap purchase, the process would look like this:

 

 

闻身体 → 我应该使用什么？→ 肥皂 → 向妻子征求意见 → 去商店看看 → 阅读标签 → 购买 Dial Soap → 洗澡 → 闻体味 → 下次购买 Dial Soap

Smell Body → What Should I Use? → Soap → Ask Wife for Advice → Make Trip to the Store → Read Labels → Buy Dial Soap → Bathe → Smell Body for Odor → Buy Dial Soap Next Time

购买过程的步骤说明：

The steps of the buying process explained:

意识。（兴趣，问题识别）。“我可能需要一些东西。” 在某个时候，一个人会意识到需要，比如需要使用肥皂。广告可能会触发这种需求。名牌服装和香水等名牌产品会激发人们的欲望。他们满足情感需求，例如爱和群体接纳。海飞丝利用对失去爱和群体接纳的恐惧。您需要问自己，“消费者如何了解我的产品？” “我的目​​标可能在哪里接触到我的信息？”

Awareness. (Interest, Problem Recognition). “I might need something.” At some point a person will realize a need, like the need to use soap. Advertising may trigger that need. Prestige products such as designer clothes and fragrances trigger desire. They meet emotional needs such as love and group acceptance. Head & Shoulders preys on the fear of a loss of love and group acceptance. You need to ask yourself, “How do consumers become aware of my product?” “Where are my targets likely to be exposed to my message?”

信息搜索。“听起来不错，让我了解一下。” 参与购买决策的人会面临来自各种来源的信息：消费者报告、销售人员、博客、专业杂志、家人、朋友和当地专家。作为营销经理，您希望您的目标市场在买家做出购买决定的时间和地点获得尽可能多的有关您产品的有利信息。例如，商店陈列在购买点(POP) 扮演着这个角色。Cover Girl Cosmetics 在药店有展示，帮助买家选择颜色。出于同样的目的，雅诗兰黛 (Estée Lauder) 在百货公司让其倩碧 (Clinique) 女装代言。

Information Search. “Sounds good, let me find out more about it.” People involved in purchase decisions are confronted with information from a variety of sources: Consumer Reports, salespeople, blogs, specialty magazines, family, friends, and local experts. As a marketing manager, you want your target market to get as much favorable information as possible about your product when and where buyers make their buying decisions. For example, store displays play that role at the point of purchase (POP). Cover Girl Cosmetics has a display in drugstores to help buyers select colors. For the same purpose, Estée Lauder has its Clinique ladies in department stores to do its talking.

评估备选方案。哪一个最适合我？这不仅包括类别内的产品，还包括替代品。当面对汽车的高价时，大学生可能最终会购买摩托车、助力车或自行车。根据产品的重要性，消费者可能会寻求更多信息和建议。购车通常包括前往当地机械师或附近的汽车爱好者。将积极的信息放在买家可能会看到的地方是营销成功的关键之一。

Evaluate the Alternatives. Which one is best for me? This includes not only products within a category, but substitutes as well. When confronted with the high prices of automobiles, a college student may end up buying a motorcycle, a moped, or a bicycle. Depending on the importance of the product, consumers may seek additional information and advice. Car purchases often include a trip to the local mechanic or the neighborhood car buff. Placing positive information where your buyers are likely to look is one key to marketing success.

在购买过程的这个阶段，营销经理想要确定目标购买行为的影响因素。在高尔夫行业，俱乐部职业选手是影响高尔夫球手购买装备决策的关键因素。如果你能卖掉pro，你就可以卖给俱乐部的会员。

At this stage of the buying process the marketing manager would like to identify the influencers of his target’s buying behavior. In the golf industry the club pro is a key influencer in the equipment-buying decision of golfers. If you can sell the pro, you can sell to the club’s members.

分销在购买过程的评估阶段也很重要。如果产品不容易获得，可以选择类似的替代品，只是为了方便或需要的紧迫性。可口可乐和百事可乐的广泛分销使得任何新的可乐竞争对手都很难成为边缘品牌。即使你渴望 Dr. Brown 的奶油苏打水，当您在海滩上口渴时，您可能会接受可口可乐或百事可乐。

Distribution is also crucial at the evaluation stage of the buying process. If a product is not readily available, a comparable substitute may be chosen just for convenience or immediacy of need. Coca-Cola’s and Pepsi’s wide distribution makes it tough for any new cola competitor to ever be any more than a fringe brand. Even if you crave Dr. Brown’s creme soda, you will probably accept a Coke or a Pepsi when you’re thirsty at the beach.

购买决定。这是大甩卖。尽管购买的决定可能是肯定的，但在某些情况下，第一次购买只是一种尝试。采用“新的和改进的”赏金纸巾作为您的常规品牌只有在成功测试那些顽固的溢出物后才会出现。对于许多大件物品，如远洋游轮和电器，无法进行试用。在这些情况下，决策过程更加耗时且难以做出，因为涉及的风险更大。营销人员了解风险非常重要。通过使用多种营销工具，例如广告、知识渊博的销售人员、保修和印刷材料，可以通过向买方提供信息来解释他或她可以期望的性能水平以及提供依据来降低购买风险与竞争产品的比较。

The Purchase Decision. This is the big sale. Even though the decision to buy could be yes, in certain instances the first purchase is only a trial. Adoption of “new and improved” Bounty paper towels as your regular brand occurs only after a successful test with those tough spills. With many big-ticket items, such as ocean cruises and appliances, a trial is not possible. In those instances the decision process is more time-consuming and difficult to make because there is more risk involved. It is very important for the marketer to understand risk. Through the use of a number of marketing tools, such as advertising, knowledgeable salespeople, warranties, and printed materials, purchase risk can be reduced by offering the buyer information explaining what level of performance he or she can expect, as well as providing a basis of comparison with competing products.

评估。（购买后行为）。我做错了吗？这个结论可以通过测试产品的功效在物理层面上得出，也可以通过检查同行认可在心理层面上得出。买家的悔恨和购后失调是描述购买后经常出现的混乱时期的术语。例如，汽车广告不仅针对潜在购买者，而且针对最近的购买者，以确保他们在购买道奇大篷车小型货车而不是本田奥德赛时没有搞砸。

Evaluate. (Postpurchase Behavior). Did I make a mistake? This conclusion can be reached either on a physical level by testing the product’s efficacy or on a psychological level by checking for peer approval. Buyer’s remorse and postpurchase dissonance are terms to describe the period of confusion that often follows a purchase. Automobile advertising, for example, is not only targeted at potential buyers, but also at recent buyers to reassure them that they didn’t screw up when they bought a Dodge Caravan minivan instead of a Honda Odyssey.

在试图理解购买过程的过程中，营销计划的最初火花可能会被点燃成关于广告或促销的初步想法（稍后在战略制定过程的第 5 步中考虑）。

In trying to understand the buying process, the first sparks of a marketing plan can be ignited into a tentative idea about advertising or promotion (to be considered later in Step 5 of the strategy development process).

 

 

研究有助于了解购买过程。消费者研究是帮助购买过程理论发挥作用的主要工具。研究可以向营销总监展示他在哪些方面取得了成功，在哪些方面需要重新努力。如果研究可以转化为有形的营销行动，那么它就很有价值。在开始研究之前，您必须问自己：

Research Can Help to Understand the Buying Process. Consumer research is a major tool in helping make the buying process theory useful. Research can show a marketing director where he has succeeded and where his efforts need to be redirected. Research is valuable if it can be translated into tangible marketing actions. Before you embark on research, you must ask yourself:

“我需要回答什么具体问题？”

“What specific question do I need answered?”

“一旦我得到这些信息，我将如何使用它？”

“How am I going to use the information once I have it?”

如果您还没有想清楚这两个简单的问题，您可能会浪费时间和金钱。我可以向你保证，许多营销研究公司会很乐意帮你浪费钱。

If you haven’t thought through these two simple questions, you will probably waste your time and money. I can assure you that many marketing research companies will be glad to help you waste money.

 

 

该产品是高参与度产品还是低参与度产品？

Is the product a high- or a low-involvement product?

正如对购买者行为的讨论所表明的，不同的产品因其对购买者和用户的内在重要性而引发不同的购买行为。如果消费者在购买产品时感到高水平的“风险”，则该产品被认为是高参与度产品。做出高度参与的购买决定有几个原因：

As the discussion of buyer behavior indicates, different products elicit different purchase behaviors because of their inherent importance to the buyer and user. If the consumer feels a high level of “risk” in buying a product, then it is considered a high-involvement product. There are several reasons for high-involvement purchase decisions:

 

 

高价

High price

对产品利益的需求（例如，起搏器的可靠性）

The need for the product’s benefit (e.g., reliability, as in the case of a pacemaker)

对产品心理奖励的需求（如地位、爱情）

The need for the product’s psychological reward (e.g., status, love)

 

 

服装、汽车和专业服务是高参与度购买的例子。它们通常价格较高，有时难以比较。确定备选方案之间的差异会使高参与度的购买变得困难，尤其是当买家不是专家时。因此，信息搜索可以相当广泛。例如，在就损害索赔提起诉讼时，通常没有第二次机会将案件提交审判。因此，律师的选择是一个高参与度的选择。对于低参与度的产品，决策更简单。例如，如果棒棒糖不好吃，您可以随时推销它并再买一个。

Clothing, cars, and professional services are examples of high-involvement purchases. They are usually higher priced and at times difficult to compare. Determining the differences between alternatives makes high-involvement purchases difficult, especially if the buyer is not an expert. Thus, the information search can be quite extensive. When litigating a damage claim, for example, usually there is no second chance to take the case to trial. Therefore, the choice of a lawyer is a high-involvement selection. With low-involvement products the decision is simpler. For example, if a candy bar isn’t tasty, you can always pitch it and buy another one.

下面一个有用的矩阵捕捉了参与程度和产品差异的相互作用可能导致的行为。通过了解可能的行为，作为营销人员，您可以利用这些知识来销售您的产品。

A helpful matrix below captures the possible behaviors resulting from the interaction of the levels of involvement and product differences. By understanding the possible behaviors, you, as a marketer, may be able to take advantage of this knowledge to sell your product.

消费者行为矩阵

CONSUMER BEHAVIOR MATRIX

改编自 Henry Assael，《消费者行为与营销行动》，第 4 版。（波士顿：PWS-Kent Publishing Co.，1992），p。100。

Adapted from Henry Assael, Consumer Behavior and Marketing Action, 4th ed. (Boston: PWS-Kent Publishing Co., 1992), p. 100.

 

 

这种学术模式确实对现实世界的行动有影响。高参与度的产品，例如哈雷戴维森摩托车，会出现在矩阵的左上角。该模型表明哈雷的营销努力应该着眼于展示其技术优势，但也包括一种情感诉求——“购买美国经典车型”——以培养忠诚度。

This academic model does have real-world implications for action. A high-involvement product, such as a Harley-Davidson motorcycle, would appear in the upper left-hand corner of the matrix. The model would suggest that Harley’s marketing efforts should be geared toward demonstrating its technical superiority, but also include an emotional appeal—“buy an American classic”—to engender loyalty.

当营销人员将以前参与度低的产品转变为参与度高的产品时，他或她的魔力就发挥了作用。运动鞋就是一个典型的例子。运动鞋曾经只是体育课的功能鞋，如今已成为年轻人身份的象征，甚至成为市中心街头的杀人凶手。低参与度产品向高参与度产品的转换，可以使简单的商品产品在未分化的竞争领域中脱颖而出。有四种通用方法可以实现这一点。

The marketer’s magic is at work when he or she transforms a previously low-involvement product into a high-involvement one. Athletic shoes are a prime example. Once just functional shoes for gym class, sports shoes have become a status symbol for young people and even the cause of murder on inner-city streets. The conversion of a low-involvement product to a high-involvement product can make a simple commodity product stand out against an undifferentiated field of competitors. There are four generic ways in which this can be accomplished.

将产品与高参与度问题联系起来。将不含胆固醇的食用油与妻子对丈夫心脏病发作的恐惧联系起来是广告策略的典型例子。

Link Product to a High-Involvement Issue. Linking no-cholesterol cooking oil to a wife’s fear of a husband’s heart attack is a classic example of an advertising ploy.

使用涉及广告。如果广告创造了关于产品或服务的价值表达信息，那么产品就会变得重要。这些信息将社会地位和爱情等价值观联系起来，而不是宣传产品的物理属性以将产品与竞争对手区分开来。百事可乐试图通过在精心制作的广告中使用歌手来销售其汽水，从而将现代和年轻与其产品联系起来。

Use Involving Advertising. If the advertising creates a value-expressive message about the product or service, then a product can become important. Such messages link values, such as social status and love, instead of promoting physical product attributes to differentiate the product from the competition. Pepsi tries to link being modern and youthful with its products by using singers in elaborate commercials to sell its soda.

改变产品优势的重要性。产品和服务提供各种好处。如果通过营销行动可以将利益提升到更高的重要性水平，购买者可能会更多地参与其中。80 年代的啤酒大战使卡路里成为重要的竞争问题。一个被忽视的属性——卡路里——让有健康意识的饮酒者更清楚他们的购买决定，因此 Miller Lite 就像一个强盗。在 2000 年代是碳水化合物。2012 年，烘焙食品上的“无麸质”标签吸引了许多人，甚至对那些没有麸质过敏的人也是如此。

Change the Importance of Product Benefits. Products as well as services provide a variety of benefits. If through marketing action a benefit can be raised to a heightened level of importance, buyers are likely to become more involved. The beer wars of the 1980s made calories an important competitive issue. An overlooked attribute—calories—made health-conscious drinkers more aware of their purchasing decisions, and consequently Miller Lite made out like a bandit. In the 2000s it is carbohydrates. In 2012 the “gluten-free” labels on baked goods were attractive to many, even to those with no gluten allergy.

向产品介绍重要特性。营销人员还可以修补产品本身的一些元素以区分它。当在家用清洁剂上引入儿童保护盖时，父母对这一购买决定的参与度提高了。第一批带有保护盖的产品在商店货架上脱颖而出。但是，一旦所有竞争对手都复制了上限，就需要新的差异化途径，并且购买会恢复到低参与状态。

Introduce Important Characteristic to Product. A marketer can also tinker with some of the elements of the product itself to distinguish it. When childproof caps were introduced on household cleaners, the involvement of parents in this purchase decision was heightened. The first products with protection caps stood out on the store shelves. But once all competitors copied the cap, new avenues of differentiation were needed and the purchase returned to its low-involvement status.

真正的低参与度产品通常是这样的，因为需要最低水平的可接受性能。例如，图钉的制作难度并不大。不管是什么牌子，都不会出错。如果试验的成本很低，例如一包口香糖，就很难激发参与。

Truly low-involvement products often are that way because a minimum level of acceptable performance is required. A thumbtack, for example, does not have a difficult job to perform. No matter what the brand, you can’t go too wrong. If the cost of trial is low, such as for a pack of gum, involvement is difficult to stimulate.

与参与相关的是采购计划的水平。购买是有计划的还是冲动购买？高参与度产品通常是计划好的，而冲动型产品是一时冲动购买的。如果计划购买，那么买家可能会寻求信息。如果不是，那么产品与需求的接近度很重要。零食是冲动购买的一个例子。中午的饥饿导致最近的垃圾食品。

Related to involvement is the level of purchase planning. Is the purchase planned or an impulse buy? High-involvement products are usually planned, while impulse products are bought on the spur of the moment. If a purchase is planned, then a buyer is likely to seek information. If not, the proximity of the product to the need is important. Snack foods are an example of impulse buying. Midday hunger leads to the nearest junk food.

 

 

我打算细分市场吗？为什么？如何？

Do I intend to segment the market? Why? How?

我在买家行为部分回避了这个问题，但问题是“谁是我们的消费者？” 是营销任务的核心。如果您认为您拥有适合每个人的东西，那么大众市场策略是合适的。如果你的产品满足了大众，那就把它喂给他们。如果不是，您必须选择一个或多个市场细分作为目标。细分市场是由具有相似需求和愿望的相似消费者组成的同质群体。例如，可口可乐采用大众市场的方式让每个人都喝到“真货”。Snapple 是一种特色茶，它吸引的是更狭义的细分市场。它的价格更高，瓶子的形状也不同。Snapple 吸引了软饮料市场的一个特殊部分。

I skirted around this issue in the buyer behavior section, but the question “Who is our consumer?” is central to the marketing task. If you think you have something that is for everyone, then a mass market strategy is appropriate. If your product satisfies the masses, then feed it to them. If not, you must choose a segment or segments of the market to target. Segments are homogeneous groups of similar consumers with similar needs and desires. For instance, Coca-Cola uses a mass-market approach to get everyone drinking the “real thing.” Snapple, a specialty tea, appeals to a more narrowly defined market segment. It’s priced higher and its bottle is shaped different. Snapple appeals to a special segment of the soft drink market.

市场细分具有以下功能：

Segmentation of the market serves the following functions:

 

 

确定足够大的细分市场以提供有利可图的服务。

To identify segments large enough to serve profitably.

确定可以通过营销努力有效达到的细分市场。

To identify segments that can efficiently be reached by marketing efforts.

帮助制定营销计划。

To help develop marketing programs.

 

 

通过牢记一个明确的细分市场，您可以有效地瞄准并高效地执行您的营销活动，以产生最大的销售额和利润。如果没有目标，您就有可能将营销资金浪费在不感兴趣的人身上。细分消费者市场时使用了四个主要变量：

By having a definite segment in mind, you can effectively aim and efficiently execute your marketing activities to yield the most sales and profits. Without a target, you risk wasting marketing dollars on disinterested people. There are four major variables used in segmenting consumer markets:

• 地理的
• Geographic
• 人口统计
• Demographic
• 心理描写
• Psychographic
• 行为的
• Behavioral

地理分割。按国家、州、地区、县和城市划分市场。联邦人口普查列出了 310个标准大都市统计区(SMSA)，以定义美国的主要地理人口中心。大型媒体研究公司 Arbitron 定义了一个类似的衡量标准来占领该国的 210 个主要电视市场，称为主导影响区域(ADI)。竞争对手 AC Nielsen 也有类似的衡量标准，称为指定市场区域(DMA)。

Geographic Segmentation. Divides the market by country, state, region, county, and city. The federal census lists 310 Standard Metropolitan Statistical Areas (SMSAs) to define the major geographic population centers of the United States. Arbitron, a large media research firm, has defined a similar measure to capture the 210 major television markets of the country, called Areas of Dominant Influence (ADIs). A. C. Nielsen, a competitor, has a similar measure called Designated Market Areas (DMAs).

 

 

人口细分。根据以下可测量变量划分人口以达到同质人群：

Demographic Segmentation. Divides a population based on the following measurable variables to reach a homogeneous group of people:

 

 

年龄——不同世代的不同需求

Age—Different generations’ different wants and needs

性别——性别使用和购买模式

Sex—Gender use and buying patterns

收入——购买能力

Income—The ability to purchase

婚姻状况——家庭需要

Marital Status—Family needs

家庭生命周期——开始，空巢老人等。

Family Life Cycle—Starting out, empty nesters, etc.

教育/职业——消费者成熟度的标志

Education/Occupation—An indication of the sophistication of the consumer

种族、宗教和种族——特殊的品味和偏好

Ethnicity, Religion, and Race—Particular tastes and preferences

 

 

心理细分。按心理差异划分市场：

Psychographic Segmentation. Divides the market by psychological differences:

 

 

生活方式——活动、兴趣和观点

Lifestyle—Activities, interests, and opinions

性格——保守、冒险、追求地位、强迫性、雄心勃勃、专制、合群。（人们可能有不同的热键，广告可以尝试触发这些热键。）

Personality—Conservative, risk-taking, status-seeking, compulsive, ambitious, authoritarian, gregarious. (People may have different hot buttons that advertising can try to trigger.)

 

 

心理细分是困难的。人格变量比人口统计学更难识别和量化，但它们可能很有价值。

Psychographic segmentation is difficult. Personality variables are tougher to identify and quantify than demographics, but they can be valuable.

 

 

行为细分。按可观察的购买行为划分市场：

Behavioral Segmentation. Divides the market by observable purchase behaviors:

 

 

使用——使用量、使用方式、寻求的好处

Usage—Amount of use, manner of use, benefits sought

购买场合——礼物、假期、季节性等。

Purchase Occasion—Gift, vacation, seasonal, etc.

品牌忠诚度——对一种产品的忠诚度表明对其他产品的接受度

Brand Loyalty—Loyalty to one product indicates receptiveness to others

对价格和促销的反应——一些群体比其他群体对特殊营销活动的反应更多。家庭主妇比单身职业女性使用更多优惠券。

Responsiveness to Price and Promotion—Some groups respond to special marketing efforts more than others. Housewives use more coupons than single professional women.

 

 

营销人员不仅要选择“正确”的变量组，还要决定使用多少变量。正确数量的“有用”变量将确定最容易访问和接受的目标，而不是最具体的目标。例如，可以将 Corvette 的目标细分描述为棕色头发的男性，年龄在 25 到 65 岁之间，收入超过 75,000 美元。然而，通过有效的广告只针对棕色头发的男性的能力是有限的，而且它的实用性值得怀疑。棕色头发是必要的分割变量吗？没有专门针对棕色头发男性的杂志。此外，金发和红发男性也可能是克尔维特的合理市场。您应该使用以下标准来评估可能的营销细分：

Marketers must not only select the “right” group of variables but also decide how many to use. The correct number of “useful” variables will identify the most accessible and receptive target, not the most specific. For example, it is possible to describe a target segment for Corvettes as brown-haired, male, twenty-five to sixty-five years old, with income over $75,000. However, the ability to target just brown-haired men with effective advertising is limited and its usefulness would be dubious. Is brown hair a necessary segmentation variable? There are no magazines exclusively targeted to brown-haired males. Besides, blond and redheaded men may also be a reasonable market for Corvettes. You should use the following criteria to evaluate possible marketing segments:

 

 

可衡量性——你能确定细分市场吗？你能量化它的大小吗？

Measurability—Can you identify the segment? Can you quantify its size?

可及性——您能否通过广告、销售人员或分销商、运输或仓储进入细分市场？

Accessibility—Can you reach the segment through advertising, sales force or distributors, transportation, or warehousing?

实质性——该细分市场是否足够大以致于烦恼？该细分市场是在缩小、成熟还是在增长？

Substantiality—Is the segment large enough to bother with? Is the segment shrinking, maturing, or growing?

盈利能力——是否有足够的潜在利润使目标值得？

Profitability—Are there enough potential profits to make targeting it worthwhile?

与竞争的兼容性——你的竞争对手对这个细分市场感兴趣吗？竞争对手目前正在调查它还是不值得他们麻烦？

Compatibility with Competition—Are your competitors interested in this segment? Are competitors currently investigating it or is it not worth their trouble?

有效性——贵公司是否有能力为这一细分市场提供充分的服务？

Effectiveness—Does your company have the capabilities to adequately service this segment?

防御能力——你能防御竞争对手的攻击吗？

Defendability—Can you defend yourself against a competitor’s attack?

 

 

有了这个理论背景，下面是营销人员实际使用的美食咖啡买家的人口统计资料样本：

With that theoretical background, here’s a sample demographic profile of gourment coffee buyers that marketers actually use:

 

 

二十五至五十四岁

Twenty-five to fifty-four years old

受过大学教育

College educated

专业或企业高管就业

Professional or business executive employment

无子女家庭

Childless households

家庭收入超过 100,000 美元

Household incomes greater than $100,000

 

 

这个细分市场是可衡量的、可访问的、规模大的和有利可图的。因此，许多大型咖啡公司继续瞄准它。

This market segment is measurable, accessible, large, and profitable. Consequently, many large coffee companies continue to target it.

即使在看似毫无希望的市场中，也可能存在被其他人忽视的细分市场。施乐在 1970 年代控制了 88% 的复印机市场。其大部分销售额来自大中型单位。但到 1985 年，施乐失去了一半以上的市场份额。发生了什么？施乐忽视了小型复印机市场。数以千计的复印需求不多的小公司每次有复印工作时都不得不跑到当地的复印店。佳能、夏普和理光通过销售更小、更便宜的复印机抢占了这个市场。在小型复印机市场站稳脚跟后，日本竞争对手开始在大型复印机市场上击败施乐。

Even in markets that appear hopeless, there may be a segment that others overlook. Xerox controlled 88 percent of the copier market in the 1970s. The majority of its sales came from large and medium-sized units. But by 1985, Xerox had lost more than half of its market share. What happened? Xerox ignored the small-copier market. Thousands of small companies with light copy needs had to run to the local copy shop every time they had a copy job. Canon, Sharp, and Ricoh seized this market by selling a smaller and less expensive copier. With a foothold in small copiers, the Japanese competitors proceeded to topple Xerox in the large-copier segment of the market.

当您需要制定全面的营销策略时，消费者分析可以起到“启动泵”的作用。首先这样做，以免您将作为战略开发框架的一部分执行的定量分析扼杀您的创造力。第一步，您可以“直观”地选择目标细分。完成其他步骤后，可以对其进行更改以适应不断发展的营销策略。

Consumer analysis serves to “prime the pump” when you need to form a comprehensive marketing strategy. Do it first so as not to stifle your creativity with the quantitative analysis you will perform as part of the strategy development framework. On a first pass, you can make an “intuitive” choice of a target segment. After the other steps are completed, it can be altered to fit an evolving marketing strategy.

 

 

2. 市场分析

2. MARKET ANALYSIS

消费者 →市场分析→ 竞争 → 分销 → 营销组合 → 经济学 → 修订

Consumer → Market Analysis → Competition → Distribution → Marketing Mix → Economics → Revise

细分分析侧重于个体消费者，而市场分析则从更广泛的角度看待潜在消费者，包括市场规模和趋势。市场分析还包括对竞争和监管环境的审查。通过仔细检查市场，营销经理可以确定所选细分市场是否值得进行有针对性的营销工作。MBA 提出三个重要问题来评估市场：

While segmentation analysis focuses on consumers as individuals, market analysis takes a broader view of potential consumers to include market sizes and trends. Market analysis also includes a review of the competitive and regulatory environment. By closely examining the market, a marketing manager can determine if the segment selected is worth the trouble of a targeted marketing effort. MBAs ask three important questions to evaluate a market:

 

 

什么是相关市场？

What is the relevant market?

产品在其产品生命周期中处于什么阶段？

Where is the product in its product life cycle?

行业的关键竞争因素是什么？

What are the key competitive factors in the industry?

 

 

什么是相关市场？

What is the relevant market?

最容易犯的错误是认为您的相关市场包括您产品类别的总销售额。在我接受 MBA 教育的第一年和第二年之间，我在一家国际贸易公司工作。我调查了在美国杂货店出售墨西哥美味咖啡粉的可能性。如果我认为所有咖啡销售都在我的相关目标市场，那将是一种误导。1990 年，美国大约售出了 110 亿美元的咖啡。然而，其中 60% 是在商店出售的，而另外 40% 是卖给机构市场的，包括餐馆和自动售货机。这给我留下了 66 亿美元的零售市场。

The easiest mistake to make is to believe that your relevant market includes the total sales of your product’s category. In between the first and second years of my MBA education, I worked for an international trading company. I investigated the possibility of selling a Mexican gourmet ground coffee in U.S. grocery stores. It would have been misleading for me to assume that all coffee sales were in my relevant target market. Approximately $11 billion of coffee was sold in the United States in 1990. However, 60 percent of that total was sold in stores, while the other 40 percent was sold to the institutional markets, including restaurants and vending machines. That left me with a retail market of $6.6 billion.

但在那个更大的咖啡市场中，在到达我的最终相关市场之前，还有其他子市场需要调查。极品咖啡市场的销售额为 7.5 亿美元，占零售市场销售额的 11%。在极品咖啡市场中，只有 60% 的咖啡不含人工香料。我的墨西哥咖啡没有添加剂，生产商拒绝为他的咖啡添加人为风味。因此，我的相关市场进一步减少到4.5亿美元。但在那个市场份额中，只有 55百分比在超市出售。这给我留下了 2.48 亿美元的市场。那是我的相关市场。

But within that larger coffee market there were additional submarkets to investigate before arriving at my final relevant market. The gourmet coffee market accounted for $750 million, or 11 percent of the retail market’s sales. Within the gourmet coffee market, only 60 percent of the coffees sold had no artificial flavorings. My Mexican coffee had no additives and the producer refused to artificially flavor his coffee. Therefore, my relevant market was further reduced to $450 million. But of that market slice, only 55 percent was sold in supermarkets. That left me with a $248 million market. That was my relevant market.

一旦确定了细分市场，您就必须询问它是否足够大且易于访问以证明您的营销努力是合理的。如果该问题的答案是否定的，那么您拥有的是所谓的“可制造”产品，而不是“可销售”产品。只有适销对路的产品才能赚钱。

Once a market segment is identified, you have to ask if it is large and accessible enough to justify your marketing effort. If the answer to that question is no, then you have what is called a “makable” product, but not a “marketable” one. Only marketable products make money.

这些问题很难回答，涉及市场研究。如果是新产品，答案不会是现成的。可能必须使用测试市场来获取该信息。此步骤可能导致进一步的部门调查。

These questions are difficult to answer and involve marketing research. If it is a new product, the answers will not be readily available. Test markets may have to be used to obtain that information. This step may lead to further segment investigation.

还应注意市场中消费者细分市场的增长和下降。当市场在增长时，未来的销售增长可能来自新用户或现有客户。如果馅饼在缩小，任何销售增长都必须来自竞争对手的隐藏，他们会与您争夺市场份额！顺应人口趋势以吸引不断增长的老年人市场，Centrum 维生素的制造商 Pfizer 对配方进行了小幅调整，并成功推出了其“Silver”配方。

The growth and decline of consumer segments within a market should also be noted. When the market is growing, future sales growth can come from new users or existing customers. If the pie is shrinking, any sales growth has to come out of your competitors’ hide, and they’ll fight you for market share! Following the demographic trends to attract a growing senior citizen market, Pfizer, the manufacturer of Centrum vitamins, made a minor reformulation and successfully introduced its “Silver” formula.

 

 

产品在其产品生命周期中处于什么阶段？

Where is the product in its product life cycle?

产品可以通过其在产品生命周期(PLC) 中所处的阶段来表征。PLC 不仅是时间因素，还描述了产品的销售如何随着新的细分市场开始意识到并开始购买而增长。移动电话服务始于 70 年代初期，当时只有不到一万名用户。但直到 1990 年代，当价格下降并且许多人买得起他们的汽车时，一个拥有超过 600 万用户的多细分市场才出现。现在人人都有手机。

Products can be characterized by the stage that they are at in their product life cycles (PLC). Instead of being merely a factor of time, the PLC describes how a product’s sales grow as new segments become aware and begin buying it. Cellular phone service began in the early 1970s with fewer than ten thousand users. But it wasn’t until the 1990s, when the prices dropped and many could afford a unit for their cars, that a multisegment market of over 6 million users emerged. Now everyone has a cell phone.

PLC 概念很重要，因为人口传播或采用的过程对产品的营销方式有重大影响。随着产品的成熟，每个产品都会开发出自己独特的 PLC。了解 PLC 可以让您获得竞争对手可能缺乏的 MBA 洞察力。

The PLC concept is important because the process of diffusion or adoption by the population has major implications for how a product is marketed. Each product develops its own unique PLC as it matures. Understanding the PLC can give you an MBA insight that your competitors may lack.

PLC 的四个通用阶段及其对行动的影响是：

The four generic stages of the PLC and their implications for action are:

第一阶段：介绍，“这是什么？” 需要意识和教育。如果可能的话，试用很重要。宣传可能会产生高昂的广告费用。一些供应商首先选择在一些选定的商店独家分销他们的产品。最初，随着客户需求的了解，公司会频繁更改产品。第一批购买者称为创新者，其次是早期采用者。他们自由地承担购买风险，因为他们的个性或钱包允许他们这样做。当公司推出新产品时，经理们必须做出艰难的定价决定，因为通常没有比较的基础。初始价格和利润水平对未来与竞争对手的竞争结果以及您进行额外研发的能力（如纳米机器人、高级时装和赤脚跑鞋等产品）具有重大影响。

Stage 1: Introduction, “What is it?” Awareness and education are needed. If possible, a trial is important. High advertising costs may be incurred to get the word out. Some vendors opt for an exclusive distribution of their products in a few select outlets at first. Initially companies make frequent product changes as customers’ needs become known. The first buyers are called the innovators, followed by the early adopters. They freely take purchase risks because their personalities or pocketbooks allow them to do so. When companies introduce new products, managers must make difficult pricing decisions because there is frequently no basis for comparison. The level of initial prices and profits has great implications regarding the outcome of future battles with competitors as well as your ability to perform additional research and development (as with products like nanobots, couture fashion, and barefoot running shoes).

第二阶段：增长，“我在哪里可以得到它？” 教育仍然很重要，但现阶段竞争加剧。早期的大多数人开始感兴趣。随着越来越多的消费者熟悉一种产品，他们会检查新型号来决定购买哪种，而不是是否应该购买。当买家到达商店时，他们开始比较功能。为了使产品更容易获得，营销人员通常选择选择性分销以获得更多数量和种类的网点。在这个“临界点”，重要的是要在竞争中领先于您的销售量，以便通过生产和广告效率降低成本。这有助于公司在 PLC 的下一阶段（例如 3D 电视、平板电脑和电子阅读器）获得竞争优势。

Stage 2: Growth, “Where can I get it?” Education is still important, but at this stage competition is intensified. The early majority becomes interested. As more consumers become familiar with a product, they examine the new models to decide which to buy, not whether they should buy. When buyers get to the store, they start comparing features. To make the product more accessible, marketers often choose a selective distribution to gain a greater number and variety of outlets. At this “tipping point” it is important to boost your sales volume ahead of the competition in order to reduce costs through production and advertising efficiencies. This helps a company gain the competitive advantage in the next stage of the PLC (e.g., 3D TVs, tablet computers, and e-readers).

第三阶段：成熟，“为什么是这个？” 在这个阶段，大众市场的后期购买者占多数。由于人们习惯于购买产品并且差异很小，因此品牌忠诚度起着主导作用。在稳定的市场中，价格竞争往往会变得激烈，因为额外的市场份额直接来自您的竞争对手。在成长阶段非常重要的产品功能已经标准化。由于产品属性的差异化程度较低，因此广告被用作区分产品的工具。营销经理试图尽可能地细分他们的目标市场，以满足特定的未满足的消费者需求。在成熟市场中，竞争对手正在挖掘所有可能的细分市场。所有可能的分销渠道也被考虑使用大众市场分销策略（例如，GPS 导航器、笔记本电脑、紧凑型荧光灯泡）。

Stage 3: Maturity, “Why this one?” At this stage the late majority of the mass market buys. Because people are accustomed to buying the product and the differences are few, brand loyalty plays a dominant role. Price competition often becomes heated in stable markets because additional market share comes directly from your competitors. The product’s features that were so important in the growth stage have become standardized. Because there is less differentiation on product attributes, advertising is used as a vehicle to differentiate products. Marketing managers try to segment their target market as much as possible to meet specific unmet consumer needs. In mature markets, competitors are ferreting out all possible segments. All possible channels of distribution are also considered using a mass market distribution strategy (e.g., GPS navigators, laptops, compact flourescent bulbs).

第四阶段：拒绝，“多少钱？” 随着产品在其 PLC 中老化，其竞争对手可能会提供类似的产品。即使是最胆小的消费者，落后者，也会发现在这个后期购买产品是安全的。（如果它确实会导致癌症，那么 FDA 现在通常已经发现了。）消费者对广告充耳不闻，因为他们知道所有竞争产品都是一样的。在这个阶段，如果竞争仍然存在，许多公司会集中精力降低价格，或者如果竞争领域变薄，则缓慢提高价格。此时，贸易关系是留在零售货架上的关键，因为如果没有新奇的刺激，分销商和零售商宁愿为更新的和可能更有利可图的产品分配空间。卖出交易的努力通常被称为关系营销（例如，CD、留声机、35 毫米相机）。

Stage 4: Decline, “How much?” As a product ages in its PLC, it is likely that its competitors offer similar products. Even the most timid consumers, the laggards, find it safe to buy the product at this late stage. (If it does cause cancer, the FDA has usually found out by now.) Consumers turn a deaf ear to advertising because they know that all competing products are the same. At this stage many companies focus their efforts on reducing price if competition remains, or slowly increasing prices if the competitive field thins. Trade relations are key to staying on the retail shelf at this point, because without the excitement of novelty, distributors and retailers would rather allocate space to newer and potentially more profitable products. The effort to sell the trade is popularly called relationship marketing (e.g., CDs, phonographs, 35mm cameras).

对于某些产品，成熟阶段并不一定意味着死亡。产品可以在成熟期后重新焕发活力，并开始新的增长阶段。在 80 年代 Topps Inc. 的营销努力的鼓励下，棒球交易卡经历了这样的复兴，并在 1990 年代失去了光彩。

With some products the maturity phase does not necessarily mean death. Products can be reinvigorated after a period of maturity, and a new growth phase can begin. Baseball trading cards underwent such a revival, encouraged by Topps Inc.’s marketing efforts in the 1980s, and lost their luster in the 1990s.

在某些情况下，挥之不去的垂死挣扎为最后的制造商带来了巨额利润。在为旧电视、收音机和其他设备提供电子管的真空管业务中，Richardson Electronics 是这个曾经由 GE、RCA、Westinghouse 和 Sylvania 主导的行业的幸存者。使用最终策略，剩下的生产商可以从客户那里获取大量利润，因为他们无处可去购买替换零件。

In some cases, lingering death throes produce large profits for the last manufacturer. In the vacuum tube business, which supplies electronic tubes for old TVs, radios, and other equipment, Richardson Electronics is the survivor in an industry once dominated by GE, RCA, Westinghouse, and Sylvania. Using an end game strategy, the remaining producers can extract large profits from customers since they have nowhere else to go for their replacement parts.

产品生命周期

THE PRODUCT LIFE CYCLE

 

 

行业内的关键竞争因素是什么？

What are the key competitive factors within the industry?

每个行业或市场的竞争基础往往不同。它对企业如何进军市场有重大影响。有五个主要的关键竞争因素构成了大多数行业的战场：

The basis of competition in each industry or market tends to be different. It has a major impact on how a business attacks its market. There are five major key competitive factors that constitute the battleground in most industries:

 

 

• 质量
• Quality
• 价格
• Price
• 广告
• Advertising
• 研究与开发
• Research and Development
• 服务
• Service

例如在快餐行业，密集的广告和促销是关键。在向他人提供原材料的行业中，价格和服务是关键。在我对咖啡行业的调查中，我发现价格和质量是竞争的基础。在制定营销计划时，您可能想尝试将竞争基础改变为有利于贵公司的竞争基础，但不能忽视关键的潜在竞争因素。

In the fast food industry, for example, intensive advertising and promotion are key. In industries providing raw materials to others, price and service are key. In my investigation of the coffee industry, I found price and quality to be the basis of competition. When developing a marketing plan, you may want to try to change the basis of competition to one that favors your firm, but the key underlying competitive factors cannot be ignored.

 

 

3. 贵公司与竞争对手的分析

3. ANALYSIS OF YOUR COMPANY VERSUS THE COMPETITION

消费者 → 市场 →竞争分析→ 分销 → 营销组合 → 经济学 → 修订

Consumer → Market → Competitive Analysis → Distribution → Marketing Mix → Economics → Revise

到这个阶段，营销人员已经初步选择了他或她的努力方向的消费者细分市场。现在，必须制定击败竞争对手的计划。你需要以同样的客观性看待自己和竞争对手。你有什么优势？你擅长什么？（MBA 称之为核心能力。）你的弱点是什么？贵公司如何利用其优势或利用竞争对手的弱点？以下问题有助于解决这个问题。

By this stage the marketer has preliminarily chosen a consumer segment toward which to direct his or her efforts. Now, a plan to beat the competition must be developed. You need to look at yourself and at the competition with the same level of objectivity. What are your advantages? What things do you do well? (MBAs call them core competencies.) What are your weaknesses? How can your company capitalize on its strengths or exploit your competitors’ weaknesses? The following questions help to flush that out.

 

 

您的 SWOT 与您的相比如何

How does your SWOT Compare to Your

竞争对手的SWOT

Competitor’s SWOT

SWOT 是 MBA 用来组织之前关于贵公司如何与竞争对手竞争的问题的相关框架。SWOT 代表优势、劣势、机会和威胁。优势和劣势是内部因素。机会和威胁都是外部的。对您自己的公司以及您的竞争对手进行此分析至关重要。以下问题有助于找出 SWOT 分析所需的关键点。

SWOT is a related framework MBAs use to organize the previous questions about how your company stacks up versus the competition. SWOT stands for Strengths, Weaknesses, Opportunities, and Threats. Strengths and weaknesses are internal factors. Opportunities and threats are external. It is vitally important to perform this analysis on your own company as well as on your competitors. The following questions help to flush out the key points required for a SWOT analysis.

 

 

你的公司擅长什么，竞争对手擅长什么？

What is your company good at and what is the competition good at?

• 分销（菲多利）
• Distribution (Frito-Lay)
• 新产品开发和介绍（Apple）
• New Product Development and Introduction (Apple)
• 广告（Geico）
• Advertising (Geico)

 

 

我们在市场上是谁？

Who are we in the marketplace?

• 市场规模和相对 市场份额
• Market Size and Relative Market Share
• 财务状况
• Financial Position
• 历史业绩和声誉
• Historical Performance and Reputation

 

 

我们的资源与竞争对手的资源相比如何？

What are our resources versus those of the competition?

• 人们
• People
• 技术，研究
• Technology, Research
• 销售人员
• Sales Forces
• 现金
• Cash
• 贸易关系
• Trade Relations
• 制造业
• Manufacturing

进入壁垒市场中的新竞争者在评估竞争中起着重要作用。障碍是新竞争者在进入市场之前必须克服的条件或障碍。现金和专业知识的可用性就是这样的障碍。例如，制药行业由少数公司主导。要成为参与者，公司需要大量的销售人员、研究实验室和大量的银行账户来支付这一切。由于这些障碍，大多数小公司如果有一种有前途的新药可以兜售，就会与大公司合作。在在线拍卖市场，eBay 拥有巨大的优势，因为它拥有庞大的买家群体、供应商基础和基础设施。另一方面，谷歌的互联网搜索竞争对手进入门槛较低。互联网搜索者可以轻松切换服务，而竞争对手，比如雅虎！或 Bing，可以开发新的搜索技术。谷歌正在创建竞争对手的搜索无法访问的专有信息数据库，以设置进入壁垒，并将用户与 Gmail 服务捆绑在一起。MySpace 是领先的社交平台，直到 Facebook 在 2008 年以更加用户友好的开放平台击败它。

Barriers to entry to new competitors in a market play an important role in assessing the competition. Barriers are conditions or hurdles that new competitors have to overcome before they can enter the market. The availability of cash and specialized knowledge are such barriers. The pharmaceutical industry, for example, is dominated by a few companies. To be a player, a company needs a large sales force, research labs, and a large bank account to pay for it all. Because of these barriers, most small companies team up with large ones if they have a promising new drug to peddle. In the online auction market, eBay has a huge advantage because of the size of its buyer audience, vendor base, and infrastructure. On the other hand, Google’s Internet search competitors have a lower barrier to entry. Internet searchers can easily switch services, and competitors, such as Yahoo! or Bing, can develop new search technologies. Google is creating proprietary databases of information that competitors’ searches can’t access to create a barrier to entry as well as tying users to the service with Gmail. MySpace was the leading social platform until Facebook overwhelmed it in 2008 with a more user-friendly, open platform.

如果一个行业的进入壁垒很低，那么竞争环境就会变得拥挤。精明的营销人员应该通过尝试形成新竞争对手无法轻易复制的营销策略来为这种可能性做好准备。这将在本书后面的“战略”一章中进行更全面的讨论。

If in an industry the barriers to entry are low, the playing field becomes crowded. Savvy marketers should plan for that eventuality by trying to form a marketing strategy that new competitors cannot easily copy. This is more fully discussed later in the book in the “Strategy” chapter.

在我的咖啡调查期间，我查看了我的公司必须提供的产品。它没有太多。它在美国没有任何经验。我们缺乏分销、广告专业知识、声誉和现金。我的墨西哥雇主唯一必须提供的是优质包装咖啡。一个小的竞争对手能对 Folgers 和 Maxwell House 咖啡做些什么？问了很多，心里有点不舒服，希望有大的食品公司愿意合资。我们将提供咖啡，合作伙伴将进行分销和营销。我们可以背负，就像小型制药公司所做的那样，认识到一些利润总比没有好。

During my coffee investigation, I looked at what my company had to offer. It didn’t have much. It didn’t have any experience in the United States. We lacked distribution, advertising expertise, a reputation, and cash. The only thing my Mexican employer had to offer was quality packaged coffee. What could a small competitor do against Folgers and Maxwell House coffees? After much questioning, and feeling a little ill, I hoped that there might be a large food company that would like to enter into a joint venture. We would supply the coffee and the partner would do the distribution and marketing. We could piggyback, not unlike what small pharmaceutical companies do, recognizing that some profit is better than none.

 

 

行业参与者的市场份额是多少？

What are the market shares of the industry players?

许多跟踪服务可用于消费品，例如 NPD Group 和 InfoScan。结账扫描仪和仓库跟踪收集超市销售数据。然而，对于工业产品，例如制造设备，信息的可访问性较低。贸易协会是一个很好的来源。

Many tracking services are available for consumer products such as NPD Group and InfoScan. Checkout scanners and warehouse tracking collect supermarket sales data. However, for industrial products, such as manufacturing equipment, the information is less accessible. Trade associations are a good source.

市场份额杠杆是检查行业内市场份额时要考虑的关键概念。相对于竞争对手拥有更大市场份额的公司通常享有更高的利润。较大的竞争对手可以以更便宜的单位生产，因为他们可以将成本分摊到更多单位。较小的竞争对手无力在研究或更高效的设备上花费那么多，因为较小的销量无法承受负担。如果我负责销售一种新的速溶咖啡，我将不得不重新考虑进入日益衰退的速溶咖啡市场，该市场由三个规模更大、成本更低的竞争对手主导：卡夫、雀巢和 Folgers。幸运的是，我的墨西哥咖啡进入市场，1989 年 18% 的“现磨”咖啡市场被较小的竞争对手控制。这一比例比 1986 年的 16% 有所增加。

Market share leverage is a key concept to consider when examining market shares within an industry. The companies with larger market shares relative to their competition usually enjoy higher profits. Larger competitors can produce more cheaply per unit because they can spread their costs over more units. A smaller competitor cannot afford to spend as much on either research or more efficient equipment, because the smaller sales volume cannot support the burden. If I had been charged with a new instant coffee to sell, I would have had to reconsider entry into the declining instant-coffee market dominated by three bigger, lower-cost competitors: Kraft, Nestlé, and Folgers. Fortunately for my Mexican coffee’s entry, in 1989 18 percent of the “ground” coffee market was controlled by smaller competitors. And that share had increased from 16 percent in 1986. This constituted a far more favorable environment for a new entrant such as my Mexican ground coffee.

 

 

我的产品在感知上如何与竞争对手相提并论？

How does my product perceptually map against the competition?

感知映射技术是一种查看和比较您的产品与竞争对手产品的图形方式。一个常用的格子就是价格和质量，但还有许多其他的可能和有用的。地图是另一种 MBA 技术，可以为您的产品产生营销创意，感知地图可以通过显示消费者如何看待竞争产品来突出未服务的细分市场，而不管性能的物理现实。感知在营销中至关重要，就像在政治中一样。例如，在纸巾行业，纸巾强度和装饰者的吸引力很重要。例如，根据我自己的判断，我在下面创建了一个“假设”地图。请注意，通过提供强度和漂亮的模式，Bounty 发现自己是一个有利可图的细分市场。

The perceptual mapping technique is a graphic way to view and compare your product against the competitors’. A commonly used grid is price and quality, but many others are possible and useful. Maps are another MBA technique to generate ideas for marketing for your product, and perceptual maps may highlight an unserved market segment by showing how the consumer perceives competing products, regardless of the physical reality of performance. Perceptions are paramount in marketing, just as they are in politics. In the paper towel industry, for example, towel strength and decorator appeal are important. As an example, using my own judgment, I have created a “hypothetical” map below. Notice that Bounty found itself a profitable market segment by providing strength and a pretty pattern.

感知映射纸巾品牌（假设）

PERCEPTUAL MAPPING PAPER TOWEL BRANDS (HYPOTHETICAL)

通过可视化您的产品与竞争对手的对比，您可以深入了解如何营销现有产品、进行产品更改或在综合营销策略中添加其他产品。

By visualizing how your product maps versus the competition, you may gain an insight into how to market your existing product, make product changes, or add additional products in a comprehensive marketing strategy.

如果你的公司在一个类别中有很多产品，那么你就被称为有深度线。在纸巾市场上，没有一家生产商主导这一类别。但在狗粮货架上，雀巢普瑞纳 (Nestlé Purina) 的 Dog Chow、Puppy Chow、HiPro、ONE、Beneful、Alpo 和至少六个其他品牌挤满了货架。

If your company has many products within a category, then you are said to have depth of line. In the paper towel market no one producer dominates the category. But over in the dog food aisle, Nestlé Purina depth chokes the shelves with Dog Chow, Puppy Chow, HiPro, O.N.E., Beneful, Alpo, and at least six other brands.

如果您的公司在各种产品类别中有许多产品，则可以说您拥有广泛的产品线。Kimberly-Clark 拥有种类繁多的纸制品，分为多个类别：Viva 纸巾、Kleenex 和 Scott 纸巾、Kotex 卫生巾以及 Huggies、Depend 和 Pull-Ups 纸尿裤。产品线的深度和广度可以巧妙地用于封锁策略，以防止竞争对手进入分销渠道。如果它们不在货架上，您的竞争对手就无法进行任何销售。

If your company has many products in a variety of product classes, you are said to have breadth of product line. Kimberly-Clark has a wide breadth of paper products in several categories: Viva paper towels, Kleenex and Scott tissue, Kotex sanitary napkins, and Huggies, Depend, and Pull-Ups diapers. Depth and breadth of product lines can be cleverly used in a blocking strategy to prevent competitors from gaining access to the channels of distribution. If they are not on the shelf, your competition can’t make any sales.

在狗粮行业，竞争对手围绕雀巢普瑞纳找到了其他接触狗主人的方法。Hill's Pet Nutrition 是 Colgate-Palmolive 的一个部门，通过兽医办公室推销了价值 22 亿美元的 Science Diet 宠物食品和其他产品。

In the dog food industry, competitors found other ways around Nestlé Purina to reach doggie owners. Hill’s Pet Nutrition, a division of Colgate-Palmolive, pushed $2.2 billion worth of Science Diet pet food and other products through veterinarians’ offices.

 

 

我的产品在竞争中的定位如何？

How is my product positioned against the competition?

在 1950 年代，一切都是为了创造一个专注于产品功能和客户利益的“独特销售主张”(USP)。在 1960 年代和整个 70 年代，产品的“形象”很重要。1972 年，Al Ries 和 Jack Trout 提出了“定位”的概念，此后一直流行至今。他们认为，消费者心目中对您的产品的看法实际上比产品属性的物理现实更重要。消费者相信的是他们的现实。他们有十项定位规则，他们认为这些规则可以使产品或服务在竞争中脱颖而出。

In the 1950s, it was all about creating a “unique selling proposition” (USP) that focused on product features and customer benefits. In the 1960s and throughout the 1970s, the product’s “image” was important. In 1972, Al Ries and Jack Trout developed the concept of “positioning” that has been popular ever since. They believed that the perception of your product in the minds of consumers is actually more important than the physical reality of the product’s attributes. What consumers believe is their reality. They had ten rules for positioning that they believe can make a product or service stand above the competition.

 

 

1.在消费者心中拥有一个词。如果您在消费者心目中确立了一种优势，消费者可能会将其他积极因素也归因于您的产品。FedEx 的意思是“隔夜送达”。一个词只能由一个公司拥有，一旦确立就很难改变。

1. Own a word in the consumer’s mind. If you establish one benefit in the consumer’s mind, the consumer may attribute other positives as well to your product. FedEx means “overnight delivery.” Only one company can own a word, and it is tough to change it once it’s established.

2.定位从产品名称开始。名称应该是描述性的，以在消费者心目中建立主要利益。Draino 打开堵塞的下水道。

2. Positioning begins with the product’s name. The name should be descriptive, to establish the main benefit in the consumer’s mind. Draino opens clogged drains.

3.如果你有一个独特的新产品，使用一个新的名字。Apple 没有使用 Apple Mini Mac 这个名称，而是选择了 iPod 名称作为他们的新音乐播放器。

3. If you have a unique new product, use a new name. Instead of using the name Apple Mini Mac, Apple chose the iPod name for their new music player.

4. 拥有一个词最简单的方法就是成为第一。消费者倾向于坚持使用适合他们的产品。面巾纸清洁流鼻涕。

4. The easiest way to own a word is to be first. Consumers tend to stick with products that work for them. Kleenex cleans runny noses.

5. 不要偏离你的信息；在所有营销活动中“强化原有概念”。“可口可乐经典是真实的！”

5. Don’t stray from your message; “reinforce the original concept” in all marketing activities. “Coke Classic is the real thing!”

6. 应对新竞争对手的最佳方式是引入新品牌，而不是模糊原来的品牌。当瓶装水流行时，可口可乐并没有叫他们的Coke Water，而是选择了Dasani。

6. The best way to respond to a new competitor is to introduce a new brand, not blurring the original one. When bottled water became popular, Coke didn’t call theirs Coke Water, rather, it chose Dasani.

7.关注者的第一个选择是建立一个新的类别。老牌品牌很难被击败，但消费者会更容易接受新品类。Charles Schwab 建立了折扣经纪类别。

7. The first option for a follower is to establish a new category. Established brands are tough to beat, but consumers will adopt a new category more easily. Charles Schwab established the discount brokerage category.

8.追随者的第二个选择是在消费者心目中找到一个开放的位置。星巴克成为优质速溶咖啡品牌。

8. The second option of a follower is to find an open position in the consumer’s mind. Starbucks became the premium quick-service coffee brand.

9. 追随者的第三种选择是重新定位竞争对手以削弱领导者的理念、产品或代言人。泰诺说，“如果你的胃不舒服，在服用阿司匹林之前先咨询你的医生。”

9. The third option for a follower is to reposition the competitor to undercut the leader’s concept, product, or spokesperson. Tylenol said, “If your stomach is upset, check with your doctor before your take aspirin.”

10. 与你选择的定位保持一致。

10. Stay consistent with the positioning you choose.

 

 

4. 分销渠道审查

4. REVIEW OF THE DISTRIBUTION CHANNELS

消费者 → 市场 → 竞争 →分销分析→ 营销组合 → 经济学 → 修订

Consumer → Market → Competition → Distribution Analysis → Marketing Mix → Economics → Revise

营销人员将接触消费者的途径称为分销渠道。接触客户的方式通常有很多种，就像狗粮销售中描述的那样。分销渠道分析至关重要，因为渠道的选择会影响您可以收取的价格，进而影响您可能享有的利润率。应该问三个问题，为您的分销决策提供依据：

Marketers speak of the avenues to the consumer as the channels of distribution. There are often many ways of reaching your customers, as described with dog food sales. Distribution channel analysis is critical, because the choice of channel influences the price you can charge, and, consequently, the profit margins that you may enjoy. Three questions should be asked to provide you with a basis for your distribution decision:

 

 

我的产品如何到达消费者手中？

How can my product reach the consumer?

每个分销渠道的玩家利润有多少？

How much do the players in each distribution channel profit?

谁掌握每个可用分销渠道的权力？

Who holds the power in each distribution channel available?

 

 

我的产品如何到达消费者手中？

How can my product reach the consumer?

在许多邮购目录的情况下，营销商和最终消费者之间存在直接联系。服装目录制造商对销售、退货、定价和消费者品味有直接的了解。作为杂货制造商，品牌经理与买家保持距离。例如，谷物必须去在到达消费者之前通过批发商和零售商。那些中间人被称为渠道中介。作为战略家，营销经理必须概述消费者制定计划的所有路径。

In the case of many mail-order catalogs, there is a direct link between the marketer and the final consumer. A catalog manufacturer of clothing has a direct pulse on sales, returns, pricing, and consumer tastes. As manufacturers of grocery items, brand managers are distanced from the buyer. Cereal, for instance, must go through wholesalers and retailers before reaching the consumer. Those middlemen are called channel intermediaries. As a strategist, the marketing manager must outline all the paths to the consumer to develop a plan.

消费者常用的渠道中介有：

Commonly used channel intermediaries to the consumer are:

 

 

• 批发商
• Wholesalers
• 经销商
• Distributors
• 销售代表
• Sales Representatives
• 销售人员
• Sales Forces
• 零售商
• Retailers

 

 

每个分销渠道的参与者如何获利？

How do the players in each distribution channel profit?

正如我所提到的，了解所有通往消费者的途径对于了解所有可能的产品营销方式很有帮助。花点时间把它们画在纸上。渠道草图还可以让您深入了解为获利而必须收取的零售价。

As I mentioned, it is helpful to understand all the paths to the consumer in order to know all the possible ways to market your product. Take the time to draw them out on paper. A channel sketch can also give you the insight into the retail price that must be charged to make a profit.

每个接触商品的人都会被抽走，这被称为他们的保证金。据说分销链中的参与者从制造商那里“获取利润”。作为产品的制造商，您不“给”渠道利润；没有慈善机构参与。大多数行业的渠道参与者将他们的削减计算为销售价格的加价。加拿大和一些美国制药公司在成本上加价，但它们是例外。售价不是最终的零售价，而是一个中间商将商品卖给链条中下一个中间商的价格。零售价是消费者支付的价格。

Everyone who touches the merchandise takes a cut, which is called their margin. Participants in the distribution chain are said to “take margin” from the manufacturer. As a manufacturer of a product, you do not “give” the channel margin; there is no charity involved. Channel participants in most industries calculate their cut as a markup on selling price. Canadian and some U.S. drug firms use a markup on cost, but they are the exceptions. The selling price is not the ultimate retail price, but the price at which one intermediary sells goods to the next intermediary in the chain. The retail price is what a consumer pays.

由于我在咖啡行业的经验，我将使用咖啡零售来展示分销渠道的经济学。在链条的每一级，中介从上一级购买咖啡，并根据销售价格收取保证金到下一级。保证金不是基于成本。

Because of my experience in the coffee industry, I will use coffee retailing to demonstrate the economics of the channels of distribution. At each level of the chain, the intermediary buys the coffee from the previous level and takes a margin based on the sales price to the next level. The margin is not based on cost.

在我的示例中，这就是价值 1 美元的咖啡豆如何以 6 美元的价格到达消费者手中。在每个级别，渠道参与者通过烘焙、研磨和包装咖啡豆来增加价值并产生成本；推广品牌；或为消费者分发和上架包装好的咖啡。我在下面概述了我估计的 Maxwell House 极品咖啡的渠道经济学。

This is how one dollar’s worth of coffee beans, in my example, can reach the consumer at a price of six dollars. At each level, the channel participant adds value and incurs costs by either roasting, grinding, and packaging the coffee beans; promoting the brand; or distributing and shelving the packaged coffee for the consumer. I have outlined below what I estimated were the channel economics for Maxwell House’s gourmet coffee.

在分销渠道的每一级，参与者执行其功能，获取利润，然后销售给更接近消费者的下一个参与者。如果卡夫食品等咖啡加工商认为其美味的 Maxwell House 咖啡品牌的零售价必须为每磅 4.00 美元而不是 6.00 美元，那么连锁店的经济状况就必须改变。让我们通过链条向后工作，看看它对每个级别收取的价格的影响。

At each level in the distribution channel, the participant performs its function, takes its margin, and sells to the next participant closer to the consumer. If a coffee processor, such as Kraft Foods, believes that its gourmet Maxwell House coffee brand must retail at $4.00 per pound rather than $6.00, then the economics of the chain must change. Let’s work backward through the chain to see its effect on the prices charged at each level.

通过分销链向后工作：

Working backward through the distribution chain:

 

 

消费者零售价 4.00 美元× (1 − .23 零售加价) = 3.08 美元

$4.00 Retail Price to Consumer × (1 − .23 Retail Markup) = $3.08

批发商对零售商的 3.08 美元价格× (1 − .09 批发加价) = 2.80 美元

$3.08 Wholesaler Price to Retailer × (1 − .09 Wholesale Markup) = $2.80

2.80 美元是卡夫食品（加工商）对批发商的价格

$2.80 would be Kraft Foods’ (the Processor’s) Price to Wholesalers

 

 

在 4.00 美元的价格下，卡夫食品的品牌经理必须询问每磅 1.75 美元（2.80美元- 1.05 美元）是否足以支付成本并提供足够的利润。如果答案是否定的，品牌经理必须重新检查营销计划的渠道数学。因为营销策略是一个循环过程，所以可能不得不改变另一个价格、制造过程或成本。此类更改可能会影响计划的所有其他要素。

At the $4.00 price, Kraft Foods’ brand manager must ask if $1.75 ($2.80−$1.05) per pound is a sufficient margin to cover costs and provide an adequate profit. If the answer is no, the brand manager must reexamine the marketing plan’s channel mathematics. Because marketing strategy is a circular process, another price, manufacturing process, or cost may have to be altered. Such changes could affect all the other elements of the plan.

渠道参与者的相对权力可以根据所选渠道的经济性决定定价。在卡夫食品的案例中，品牌经理本可以选择杂货店 4.00 美元的较低零售价。然而，他选择了 6.00 美元来获得他想要的利润。

The relative power of the channel participants can dictate pricing decisions based on the economics of the channel chosen. In Kraft Foods’ case, the brand manager could have opted for the lower $4.00 retail price in the grocery store. However, he chose $6.00 to yield his desired profits.

卡夫食品决定使用杂货店以外的替代渠道。卡夫“绕过”食品杂货贸易的中间商，通过邮购方式以每磅超过 8.00 美元的价格将其 Gevalia 咖啡品牌直接出售给咖啡爱好者。对于大多数产品，通常有多种方式可以接触到消费者。每个通道都有自己的通道余量数学。通过理解数学，您可以更好地选择频道。

Kraft Foods decided to use an alternative channel in addition to grocery stores. Kraft “bypassed” the grocery trade’s middlemen and sold its Gevalia coffee brand directly to coffee lovers by mail order at a price over $8.00 per pound. With most products there are usually a variety of ways to reach the consumer. Each channel has its own channel margin mathematics. By understanding the math you are better able to make a choice of channel.

MAXWELL HOUSE 私人收藏咖啡的分销渠道以及渠道利润和价格

CHANNEL OF DISTRIBUTION FOR MAXWELL HOUSE’S PRIVATE COLLECTION COFFEE WITH CHANNEL MARGINS AND PRICES

 

 

谁在渠道中拥有权力？

Who has the power in the channels?

渠道能力问题对于选择销售地点至关重要。如果您的产品是独一无二的并且有需求，那么制造商通常有权概述关系条款。否则，渠道的中介机构将能够规定条款以获取尽可能多的利润。

The question of channel power is crucial in selecting where to sell. If your product is unique and in demand, then the manufacturer generally has the power to outline the terms of the relationship. If not, the channel’s intermediaries will be able to dictate the terms to take as much margin as possible.

在杂货贸易中，渠道的力量已经从制造商转移到连锁超市。随着小型杂货连锁店在 1980 年代合并为大型超级连锁店，大型连锁店的管理层意识到他们拥有宝贵的不动产“货架空间”。货架上的每个库存单位(SKU) 都占用空间。每个产品都必须进行跟踪、搁置和盘点。当 Mazola 食用油生产三种尺寸时，它占用三个 SKU。由于商店和仓库空间有限，货架空间变得很有价值，零售商希望为携带每个 SKU 付费。营销人员甚至像建筑师一样在称为货架图的图纸中绘制他们的货架，并争夺最佳位置。

In the grocery trade, the power of the channel has shifted from the manufacturers to the supermarket chains. As smaller grocery chains consolidated into larger superchains in the 1980s, the larger chains’ management realized that they held the prized real estate, “shelf space.” Each stock keeping unit (SKU) on the shelf takes space. Each product must be tracked, shelved, and inventoried. When Mazola cooking oil produces three sizes, it takes up three SKUs. With a finite amount of store and warehouse space, the shelf real estate has become valuable, and retailers want to be paid for carrying each SKU. Marketers even diagram their shelves like architects in drawings called planograms and fight over best placement.

包装商品公司，无论大小，都必须经常向连锁店支付上架费，以便在其货架上为新产品和现有产品预留“位置”。在 20 世纪 70 年代，包装商品巨头可以强迫他们的产品进入交易市场。当有许多较小的杂货连锁店时，宝洁公司和卡夫食品可以通过威胁扣留他们受欢迎的产品来对抗另一家连锁店。这已不再是这种情况。

Packaged-goods companies, large and small, must often pay slotting fees to the chains to reserve “slots” on their shelves for both new and existing products. In the 1970s the packaged-goods giants could force their products on the trade. When there were many smaller grocery chains, Procter & Gamble and Kraft Foods could play one chain against another by threatening to withhold their popular products. That is no longer the case.

不幸的是，新产品推出的上架费可能高达数百万美元。因此，在实践中，上架费会阻止较小的竞争对手在超市销售。我知道一家在中西部生产优质披萨的制造商未能起步，因为它无力支付空间所需的贿赂。进场费是零售业的“热门话题”。您可以随意将这个话题插入 MBA 对话中。

Unfortunately, slotting fees can run into millions of dollars for a new product introduction. Therefore, in practice, slotting fees bar smaller competitors from selling in the supermarket. A maker of an excellent pizza in the Midwest that I knew failed to get off the ground because it could not afford the bribes necessary for space. Slotting fees are a “hot topic” in retailing. Feel free to interject this topic into MBA conversation as often as you like.

 

 

互联网作为传播渠道的作用是什么？

What is the Internet’s role as a channel of distribution?

互联网可以成为销售产品的好方法。互联网作为客户沟通渠道具有四种功能，称为互联网营销的四个 C。网站的“商业”功能允许销售，但更重要的是它提供了一个 24/7 全天候店面，以适应客户购物、浏览和比较产品的时间表。您网站的“内容”是产品的延伸。它可以提供额外的支持和价值，如果它引人注目，它可以吸引新的潜在客户。iTunes.com 为 Apple 的 iPod 播放器提供音乐；到 2010 年，它售出了超过 100 亿首歌曲。您的站点可以通过允许客户访问他们的帐户、检查交付情况并获得常见问题 (FAQ) 的答案来提供“客户服务”。这取悦了客户，也降低了制造商的实时客户服务成本。最后，网站还可以从您的互联网和其他营销活动（如电视、广播、促销和公共关系）中“转化潜在客户”。

The Internet can be a great way to sell product. The Internet has four functions as a channel of customer communication, called the Four C’s of Internet marketing. The “commerce” function of a Web site allows for sales, but more importantly it provides a 24/7 storefront to fit the customer’s schedule to shop, browse, and compare product offerings. The “content” of your Web site is an extension of the product. It can provide additional support and value, and if it is compelling, it can attract new prospects. iTunes.com provides music for the Apple’s iPod player; it sold over 10 billion songs by 2010. Your site can provide “customer care” by allowing customers to access their accounts, check on deliveries, and get answers to frequently asked questions (FAQs). This pleases customers and also reduces a manufacturer’s cost of live customer service. And lastly, Web sites also “convert leads” from your Internet and other marketing efforts, such as television, radio, sales promotions, and public relations.

 

 

5. 营销组合的发展

5. DEVELOPMENT OF THE MARKETING MIX

消费者 → 市场 → 竞争 → 分销 →计划营销组合→ 经济学 → 修订

Consumer → Market → Competition → Distribution → Plan the Marketing Mix → Economics → Revise

根据对消费者、市场、竞争和分销渠道的分析得出的判断，营销经理必须做出一系列切实的决策。MBA 称之为行动计划。营销经理选择应该进行何种营销组合。这种组合通常被称为营销的四个 P。

Based on judgments developed in the analysis of the consumer, the market, the competition, and the distribution channels, the marketing manager must make a set of tangible decisions. MBAs call it the action plan. Marketing managers choose what mix of marketing efforts should be made. The mix is commonly referred to as the Four P’s of marketing.

营销组合的发展是一个渐进的过程，其目标是内部一致和相互支持的计划。这怎么强调都不为过。修补组合中的一个 P 通常意味着营销策略师必须以某种方式改变所有其他 P，因为一个 P 会影响其他 P。

The development of the marketing mix is an evolutionary process whose goal is an internally consistent and mutually supportive plan. That cannot be overemphasized. Tinkering with one P in the mix generally means the marketing strategist must alter all the other P’s in some way, because one P affects the others.

营销组合

THE MARKETING MIX

 

 

产品          地方促销价

Product          Place          Promotion          Price

 

 

产品决策

PRODUCT DECISIONS

我的产品如何与我的其他产品相匹配？

How does my product fit with my other products?

我将如何区分我的产品？

How will I differentiate my product?

产品生命周期如何影响我的计划？

How does the product life cycle affect my plans?

 

 

该产品如何适合我现有的产品线？

How does the product fit with my existing product line?

这个问题试图确定您的产品之间的协同作用领域，或发现对您的活动的限制。例如，如果 Maytag 的“The Dependability People”将洗碗机添加到他们的洗衣机和烘干机系列中，则洗碗机的产品、客户和零售商将与他们现有的系列共享。这条线的延伸会很合适。但如果 Maytag 想要销售个人吹风机，那么合身性就值得商榷了。

This question tries to identify areas of synergy among your products, or uncover a constraint on your activities. For example, if “The Dependability People” at Maytag added dishwashers to their line of clothes washers and dryers, the product, the customers, and the retailers for the dishwashers would be shared with their existing line. There would be a fit with this line extension. But if Maytag wanted to sell personal hair dryers, the fit would be questionable.

我将如何区分我的产品？

How will I differentiate my product?

差异化是一个广泛的问题，包括营销人员可以将其产品与该领域区分开来的任何方式。因此，有很多方法可以做到这一点。

Differentiation is a broad issue that includes any way that a marketer can distinguish his product from the field. Consequently there are many ways to do it.

 

 

• 特点——能力
• Features—Capabilities
• 合身——剪裁
• Fit—Tailoring
• 造型——功能性、视觉性
• Styling—Functional, visual
• 可靠性——保修、退货政策
• Reliability—Warranties, return policies
• 包装——颜色、尺寸、形状、保护
• Packaging—Color, size, shape, protection
• 尺码— 服装、电器、电脑和行李箱尺寸
• Sizes—Clothing, appliance, computer, and luggage sizes
• 服务——及时、礼貌、准确
• Service—Timeliness, courtesy, accuracy
• 品牌命名——标签
• Brand Naming—Labeling

 

 

如果 Ralph Lauren 使用他的真名 Ralph Lifshitz，他将放弃在 2011 年价值 50 亿美元的服装、古龙水和床上用品上使用 Ralph Lauren 的 Polo 标签带来的心理好处。Lifshitz 不知何故无法传达英国贵族的形象。

If Ralph Lauren had used his real name, Ralph Lifshitz, he would have forgone the psychological benefits derived from his Ralph Lauren’s Polo label on $5 billion in clothing, cologne, and bedding in 2011. Lifshitz somehow fails to convey the image of English aristocracy.

在许多情况下，一种产品的所谓品牌资产可以通过品牌或产品线延伸战略转移到新产品上，以使其与众不同。卡夫食品选择将 Jell-O 品牌名称用于其新推出的布丁和冰淇淋。Jell-O 品牌赋予新产品 Jell-O 几十年来赢得的所有商誉和品牌认知度（品牌资产）。建立 Jell-O 品牌的品牌资产需要多年的昂贵广告。因此，自 1987 年以来推出的数千种新产品中，几乎 90% 都是产品线和品牌延伸。如果延伸得太远，品牌资产可能会被稀释，其对消费者的影响力也会贬值。

In many cases the so-called brand equity of one product can be transferred to new products using a brand or line extension strategy that differentiates it from the pack. Kraft Foods has chosen to place the Jell-O brand name on its new pudding and ice cream treats. The Jell-O brand bestows upon the new products all the goodwill and brand recognition (brand equity) that Jell-O has earned over decades. It would take many years of expensive advertising to establish the brand equity of the Jell-O brand. Accordingly, almost 90 percent of the thousands of new product introductions since 1987 were line and brand extensions. If stretched too far, a brand’s equity can be diluted and its effectiveness with consumers devalued.

选择这些产品差异化技术中的任何一种都会影响整个营销过程，因为它为您的促销工作奠定了基础。一种产品可以通过创意广告和促销从竞争中脱颖而出，即使竞争产品在物理上是相同的。

The choice of any one of these product differentiation techniques affects the entire marketing process, as it lays the groundwork for your promotional efforts. A product can be differentiated from the competition by creative advertising and promotion, even if competing products are physically identical.

感知图和定位有助于区分产品。提到的所有产品属性都会影响产品在市场中的定位。如果利润合理，营销人员总是可以请他公司的产品工程师开发产品的物理特性。正如我的纸巾感知图所示，消费者对同一产品类别有特定需求，他们对每种产品的看法也不同。营销人员的工作是对产品进行独特定位（如果需要，使用感知图作为指导）以在市场上赢得一席之地。那个地方通常被称为产品的利基在市场上。正如纸巾的感知图所示，Georgia Pacific 的 Brawny 品牌被定位为坚韧、耐用的毛巾，用于真正脏污的清洁。希望品牌经理通过瞄准他的产品服务最好的细分市场，选择一个能够产生最多销售额和利润的利基市场。定位与通过您的消费者和市场分析选择的细分市场密不可分。

Perceptual maps and positioning can help to differentiate the product. All the product attributes mentioned affect the positioning of a product in the marketplace. The marketer can always call upon his company’s product engineers to develop a product’s physical characteristics if the profits justify it. As my perceptual map of paper towels indicated, consumers have specific needs within a product class, and they perceive each product differently. The marketer’s job is to uniquely position the product (using a perceptual map as a guide if desired) to earn its place in the market. That place is often called a product’s niche in the market. As pictured in the perceptual mapping of paper towels, Georgia Pacific’s Brawny brand is positioned as the tough, durable towel for really dirty cleanups. Hopefully the brand manager will choose a niche that will yield the most sales and profits by targeting a market segment his product serves best. Positioning is inexorably tied to the market segment selected through your consumer and market analysis.

 

 

产品生命周期如何影响我的计划？

How does the product life cycle affect my plans?

基于产品生命周期（PLC）中的点，产品的不同方面在竞争中变得更加重要。前面对PLC的讨论指出，产品特性对于在成长期的产品差异化极为重要，而品牌在成熟阶段则越来越重要。例如，强调 CD 播放器的多重播放功能目前表明 PLC 处于成长阶段。在成熟的盒式录音机市场，自动倒车和杜比降噪之争早已上演。无论产品的选择如何，产品决策都会对组合中的其他 P 产生一定的影响。

Based on the point in the product life cycle (PLC), different aspects of the product become more important in the competitive battles. The previous discussion of the PLC noted that product features are extremely important to differentiate products in the growth phase, while branding is increasingly more important in the maturity phase. The emphasis on multiplay features on compact disc players, for example, currently indicates the growth phase of the PLC. In the mature cassette deck market, the battles over auto reverse and Dolby noise reduction have already been played out. Whatever the choices for the product, product decisions will have a definite effect on the other P’s of the mix.

 

 

产品          地方          促销价

Product          Place          Promotion          Price

 

 

销售地点决定：在哪里销售？

PLACE OF SALE DECISIONS: WHERE TO SELL?

在您审查分销渠道时，目标是确定存在哪些渠道以及可以获得哪些利润。在此阶段，在做出产品决策和选择目标市场后，营销人员必须选择适合产品和目标购买者的适当渠道。

In your review of the distribution channels, the goal was to determine what avenues exist and what margins are available. At this stage, having made product decisions and a choice of target market, the marketer has to choose an appropriate channel to fit with the product and the intended buyers.

 

 

我应该使用什么分配策略？

What distribution strategy should I use?

我应该根据什么来选择分销渠道？

On what basis should I choose a channel of distribution?

 

 

我应该选择什么类型的分销策略？

What type of distribution strategy should I select?

• 独家——在每个市场仅在一家门店销售
• Exclusive—Sell in only one outlet in each market
• 选择性——只在每个市场的几个门店销售
• Selective—Sell in only a few outlets in each market
• 大量或密集——在尽可能多的销售点销售
• Mass or Intensive—Sell in as many outlets as possible

销售地点会影响您对产品的看法。分销的选择是一个不断发展的过程，它与产品在整个产品生命周期中的预期扩散相匹配，如市场分析段落中所述。分销策略可以使您的产品与众不同。例如，如果一位新设计师选择在 Neiman Marcus独家销售，它会给产品带来一定的声望。消费者倾向于根据销售点来感知产品的某些属性，例如样式、质量和价格。同一位设计师可能会选择有选择地只在更好的百货公司销售，以提供更大的初始销量。加州车窗遮阳板的销售商没有这样的顾虑，并选择了大量分配策略。该公司希望尽可能广泛和快速地分发纸板灯罩。这个选择是有道理的，因为与设计师服装不同，这种色调没有任何地位吸引力，可以很容易地被复制和制造。

The place of sale affects the perception of your product. The choice of distribution is an evolving process that matches the product’s intended diffusion along the product life cycle, as described in the market analysis passage. A distribution strategy can differentiate your product from the crowd. For example, if a new designer chooses to sell exclusively at Neiman Marcus, it gives a certain cachet to the product. Consumers tend to perceive certain attributes in a product, such as style, quality, and price, based on the point of sale. The same designer may choose to selectively sell in only better department stores to provide greater initial sales volume. The California marketer of car-window sun shields had no such concern, and selected a mass distribution strategy. The company wanted to distribute the cardboard shade as widely and quickly as possible. That choice made sense since the shades, unlike designer clothing, did not have any status appeal and could easily be copied and manufactured.

这些分销方法中的每一种都对制造商和零售商施加了一定的责任。通过选择选择性，制造商可能“有义务”提供高质量、良好的服务，并可能为促销支持提供合作付款(co-ops)。当制造商与零售商分摊广告费用时，这称为合作广告。

Each of these distribution methods places certain responsibilities upon the manufacturer and the retailer. By choosing to be selective, the manufacturer may be “obligated” to provide high quality, good service, and possibly cooperative payments (co-ops) for promotional support. When manufacturers share the costs of advertising with retailers, that is called cooperative advertising.

在涉及制造商激励的分销关系中，零售商也有义务。零售商可能“有义务”通过给予产品优惠摆放、特别促销、展示和销售关注来特别关注产品。如果不履行这些义务，则合同被违反，关系可以被切断。在拉尔夫·劳伦 (Ralph Lauren) 的案例中，他相信自己的 Polo 服装系列非常独特，以至于他成为第一个要求在百货公司开设独立精品店空间的设计师。拉尔夫提供了零售商寻求的形象和利润。零售商反过来有义务为 Ralph Lauren 提供特殊的布局和销售服务。

In distribution relationships involving manufacturers’ incentives, the retailer is also obligated. Retailers may be “obliged” to pay special attention to the product by giving it preferential placement, special promotion, display, and sales attention. If those obligations are not met, the contract is breached and the relationship can be severed. In Ralph Lauren’s case he believed that his Polo clothing line was so unique that he became the first designer to demand separate boutique space in department stores. Ralph provided the image and the margins sought by retailers. The retailers were in turn obliged to provide Ralph Lauren with special placement and selling efforts.

 

 

选择哪些分销渠道？

Which channels of distribution to choose?

这取决于 。. . 在多种因素上。通常有不止一种选择。然而，如果一个渠道被整合到一个相互支持和内部一致的战略中，许多选择就有可能成功。三个因素应作为选择的指南。

It depends . . . on a variety of factors. There is usually more than one choice. However, if a channel is integrated into a mutually supportive and internally consistent strategy, many choices can potentially be successful. Three factors should serve as a guide to make a selection.

产品细节。另一个需要考虑的因素是销售所需的关注程度。这与产品的复杂程度、新旧程度或价格有关。尽管成本高昂，但该产品可能表明您需要自己的销售队伍。另一方面，糖果和软饮料等产品在上架前通过一系列批发商和分销商销售。这些产品很简单，不需要制造商直接控制展示和销售。

Product Specifics. Another factor to consider is the level of attention needed for the sale. This is related to the level of complexity of the product, the newness, or the price. The product may indicate a need for your own sales force despite the costs. On the other hand, products such as candy and soft drinks are sold through a series of wholesalers and distributors before reaching the store shelves. These products are simple and do not require direct control by the manufacturer over the presentation and sale.

需要控制。激励渠道有效且适当地投放您的产品的能力会影响投放决策。制造商与分销商、批发商和批发商之间的距离越远，制造商对产品销售方式的控制就越少。制药公司通常有自己的销售人员，也称为专属销售人员，他们经过全面培训，可以为医生提供可靠的信息。如果默克或辉瑞不得不依赖独立的销售队伍，他们将无法绝对控制他们在该领域的培训或行为。

Need for Control. The ability to motivate the channels to carry your product effectively and appropriately enters into the placement decision. The further the manufacturer is removed from the consumer with distributors, wholesalers, and jobbers, the less control the manufacturer has over how a product is sold. Pharmaceutical companies usually have their own sales forces, also called captive sales forces, that are thoroughly trained to provide credible information to doctors. If Merck or Pfizer had to rely on an independent sales force, they would not have absolute control over their training or conduct in the field.

所需边距。对分销渠道的分析有助于确定可用的潜在利润。每个级别的利润率在哪里？贵公司能否以有竞争力的价格通过渠道交付产品，并为自己保留足够的利润？根据可用利润，可以做出渠道决策。就 Bose 高价耳机和立体声音响而言，在公司商店、印刷品和其他形式的直接营销中更多的选择性营销使 Bose 能够保持利润并控制其品牌的优质形象。

Margins Desired. The analysis of the channels of distribution helps to determine the potential profits available. Where are the margins taken at each level? Can your company deliver the product through the channels at a competitive price and still reserve enough margin for itself? Based on the available margins, channel decisions can be made. In the case of Bose premium priced headphones and stereos, more selective marketing in corporate stores, print, and other forms of direct marketing allow for Bose to maintain their margins and control their brand’s premium image.

 

 

产品地方          促销          价

Product          Place          Promotion          Price

 

 

促销决定

PROMOTIONAL DECISIONS

促销包括营销计划的所有广告和销售工作。目标设定对于开展促销活动至关重要。在开始起草或花费促销预算之前，您需要知道要完成的任务。促销的最终目的是影响购买者的行为；因此，必须定义所需的行为。不同的产品，处于PLC的不同阶段，具有不同的参与程度和复杂程度，需要不同的促销力度来执行不同的任务。为您的产品选择的促销任务必须与您的消费者分析中概述的购买过程一致。

Promotion includes all the advertising and selling efforts of the marketing plan. Goal setting is paramount in developing a promotional campaign. You need to know the mission you want to accomplish before you can begin to draft or spend the promotion budget. The ultimate goal of promotion is to affect buyer behavior; therefore, the desired behavior must be defined. Different products, at different stages of the PLC, with different levels of involvement and complexity, require different promotional efforts to perform different missions. The promotional mission chosen for your product must be consistent with the buying process outlined in your consumer analysis.

 

 

购买过程： 意识

BUYING PROCESS: Awareness

促销任务：告知产品，提示需要的消息

PROMOTIONAL MISSION: Inform about product, prompt a need message

 

 

购买过程：利息

BUYING PROCESS: Interest

宣传使命：提供有说服力的信息，解决需要的信息

PROMOTIONAL MISSION: Provide compelling message, solve a need message

 

 

购买过程：试用

BUYING PROCESS: Trial

宣传使命：激励行动

PROMOTIONAL MISSION: Motivate action

 

 

购买过程：回购

BUYING PROCESS: Repurchase

促销任务：提示购买，增加使用量

PROMOTIONAL MISSION: Cue to buy, increase usage

 

 

购买过程：忠诚度

BUYING PROCESS: Loyalty

促销任务：强化品牌或形象，特别促销

PROMOTIONAL MISSION: Reinforce brand or image, special promotions

 

 

推还是拉策略？与分销一样，促销活动应以策略为指导。拉动策略是将买家拉到销售您产品的商店的那些努力。指示观众“在您当地的杂货店按名字询问 Perdue 鸡肉”的电视广告将消费者吸引到销售它的商店。促销的另一个重要任务是鼓励分销渠道向消费者库存和销售产品。这种努力是一种推动策略。例如，啤酒经销商花费大量时间试图说服酒吧老板在轻敲。大多数计划都有推拉策略的要素。在啤酒行业，他们花费巨资宣传品牌并获得更大的酒吧分销。

Push or Pull Strategy? As with distribution, promotional efforts should be guided by a strategy. Pull strategies are those efforts that pull buyers to the outlets that carry your product. TV pitches that instruct viewers “to ask for Perdue chicken by name at your local grocer” pull consumers to the stores that carry it. Another important mission of promotion is to encourage the distribution channels to stock and sell a product to consumers. Such efforts are a push strategy. Beer distributors, for instance, spend a great deal of their time trying to court bar owners to stock and promote their brew on tap. Most plans have an element of both push and pull strategies. In the beer industry they spend heavily to advertise the brand as well as to gain greater bar distribution.

为了将买家拉到商店或推动分销渠道进货和销售，有五类促销工作：

To pull buyers to a store or to push the distribution channel to stock and sell, there are five general categories of promotional efforts:

 

 

广告

Advertising

个人销售

Personal Selling

打折促销

Sales Promotion

公共关系和宣传

Public Relations and Publicity

直销

Direct Selling

 

 

广告广告有多种形式：电视、广播、户外（广告牌）、杂志、关键字互联网搜索、横幅广告、弹出窗口、电子邮件和报纸。要记住的两件重要事情是您的预期任务和完成任务所需的暴露量的定量测量。

Advertising Advertising takes many forms: television, radio, outdoor (billboard), magazines, keyword Internet search, banner ads, pop-ups, e-mail, and newspaper. Two important things to keep in mind are your intended mission and the quantitative measurement of exposure required to accomplish it.

请注意以下测量词汇。这就是您购买广告时支付的费用。外行人的倾向是听信广告界的喋喋不休，不理解它，但还是会购买他们的商品。购买广告就像购买营销研究一样——知道你购买什么以及为什么购买——买家要当心。

Please pay attention to the following measurement vocabulary. This is what you pay for when you buy advertising. The tendency for the uninitiated is to listen to the ad world’s babble, not understand it, and buy their wares anyway. Buying advertising is just like buying marketing research—know what and why you are buying—buyer beware.

覆盖面和频率是媒体目标的关键量化指标。到达率是目标市场中看到和听到您的促销或广告的百分比。频率是他们看到或听到它的次数。营销人员将一个人接触到一条消息的次数称为对该受众的总印象。由于与不同产品相关的购买行为，需要不同的覆盖面和频率组合来诱导购买。相乘时，到达率×频率等于称为总收视率(GRP) 的衡量标准。将 GRP 加在一起，您将获得总评分（TRP）。GRP 和 TRP 是广播、电视和户外广告销售和购买的衡量标准。

Reach and frequency are key quantitative measurements of media goals. Reach is the percentage of the target market who see and hear your promotion or advertisement. Frequency is the number of times they saw or heard it. Marketers refer to the number of times a person is exposed to a message as the total impressions made on that audience. Because of the buying behavior associated with different products, different mixes of reach and frequency are required to induce purchase. When multiplied, Reach × Frequency equals a measure called gross rating points (GRPs). Add the GRPs together and you get total rating points (TRPs). GRP and TRP are the measures by which radio, TV, and outdoor advertising is sold and purchased.

交付的受众所需的人口统计数据和细分变量也显着地进入了等式。一家电视台的地区性高尔夫节目向西南地区收入超过 100,000 美元的活跃的中年高尔夫男性播送，可以有效地用于为各种产品做广告。吸引混杂人口统计观众的电视节目在每位观众中的价值较低。即使您拥有合适的媒体工具，日程安排也是实现目标的关键。

The desired demographics and segmentation variables of the audiences delivered also enter prominently into the equation. A TV station’s regional golf program that delivers active, middle-aged golfing males with incomes over $100,000 in the Southwest could efficiently be used to advertise a variety of products. A TV program that attracts a muddled mix of demographic audiences is less valuable per audience member. Even if you have the right media vehicle, scheduling is key in reaching your target.

高 GRP 并不能保证销量。传递的消息也是一个关键的决定因素。当广告人提到广告的信息、文案（措辞）或布局时，他们称之为创意，一个名词。开发想法的广告代理人称为创意人员。

High GRPs do not guarantee sales. The message delivered is also a key determinant. When advertising people refer to the message, copy (wording), or layout of advertising, they call it the creative, a noun. Ad agency people who develop the ideas are called creatives.

杂志和报纸广告是根据发行量的大小和细分变量购买的。杂志的保质期更长，但报纸提供更直接和集中的地理读者群，这最适合促销。这两种印刷受众都是按每千人成本(CPM) 读者购买的。SRDS（标准费率和数据服务）在线或以一系列电话簿大小的卷提供媒体和邮寄列表价格的综合列表。

Magazine and newspaper advertising is purchased based on the size and segmentation variables of their circulations. Magazines have a longer shelf life, but newspapers deliver a much more immediate and focused geographic readership, which is best for sale promotions. Both of these print audiences are bought on a cost per thousand (CPM) readers basis. A comprehensive listing of media and mailing list prices is provided by SRDS (Standard Rate & Data Service) online or in a series of telephone-book-sized volumes.

衡量媒体竞争力的一个指标是声音份额。使用此衡量标准，广告商可以针对产品类别中所有竞争对手的一定比例的媒体支出。广告商认为，要通过竞争激烈的媒体混乱和喧嚣产生影响，相对支出水平与花费的绝对美元一样重要。

A competitive measure of media is share of voice. Using this measure, an advertiser can target a certain percentage of media spending by all competitors within a product category. Advertisers believe that to have an impact through the competitive media clutter and noise, the relative spending level is just as important as the absolute dollars spent.

通过混乱，投放电视广告来宣传我在暑期实习期间管理的小型咖啡品牌是徒劳的。一个小的竞争对手没有机会与宝洁、卡夫食品和雀巢这样的公司竞争，这些公司总共花费了数百万美元。任何负担得起的广告都会被巨头淹没。

Through the clutter, it would have been futile to run a TV ad to promote the tiny coffee brand that I managed during my summer internship. A small competitor had no chance against the likes of Procter & Gamble, Kraft Foods, and Nestlé, who together spend millions. Any affordable ad would have been drowned out by the giants.

请记住，每种媒体在影响人们方面都有其优势。有些人比其他人更有选择性。营销人员希望尽可能高效地达到预期目标，以引发所需的购买行为。

Remember, each medium has its strengths in reaching people. Some are more selective than others. Marketers want to reach their intended targets as efficiently as possible to induce the desired buying behavior.

 

 

个人销售。当营销人员需要与买家直接联系时，他们会选择人员销售。销售人员可以根据买家的需要和情况个性化您的信息，并可以在此交互过程中提出异议和问题。由于人工成本和支付的佣金成本高，这种途径通常是任何营销组合中最昂贵的元素。

Personal Selling. Marketers choose personal selling when they need to make direct contact with the buyer. A salesperson can personalize your message to fit the buyer’s needs and situation and can field objections and questions in this interactive process. This avenue is generally the most expensive element in any marketing mix because of the high cost of labor and commissions paid.

新产品、复杂产品或昂贵产品的经理发现，个人销售的好处往往超过其高成本。由于其他媒体工具无法进入某些目标市场，因此人员推销有时是接触消费者的唯一方式。净水系统、药品、复印机和工业产品在其营销组合中广泛使用人员销售。许多拒接电话名单的采用大大减少了电话推销员的使用。

Managers of products that are new, complex, or expensive find that the benefits of personal selling often outweigh their high cost. Because some target markets are inaccessible by other media vehicles, personal selling is sometimes the only means to reach consumers. Water purification systems, pharmaceuticals, copiers, and industrial products widely utilize personal selling in their marketing mixes. The use of telemarketers has greatly been reduced by the adoption of many do-not-call lists.

目前的理论认为人员推销是一种解决问题和咨询的方式过程。弗吉尼亚大学达顿学院的 Derek A. Newton 教授认为个人推销多年来经历了四个阶段的发展：音乐人、动画目录、魔术公式和问题解决者。第一次世界大战之前，人们认为“音乐人”的销售方法是成功的关键。正是销售员的个性使他能够吸引顾客购买。第一次世界大战后，“动画目录”被认为是正确的销售方式。真空吸尘器的销售人员了解有关他们产品的所有信息，他们的销售演示是经过排练的目录读物。在 1930 年代，圆滑的推销或“魔术公式”被认为是最好的销售方法。百科全书的销售代表将控制演示并引导客户沿着“规划好的道路”走向“确定的销售”。” 目前书店货架上的许多书籍都声称它们掌握着如何完成销售的“秘密”。今天，学术界一致认为，个人销售仍然需要一些魅力和目录类产品知识，但销售人员还必须对潜在客户的需求和购买过程有广泛的了解才能取得成功。销售人员应该销售解决客户问题的利益，而不是简单地兜售产品。

Current theory holds that personal selling is a problem-solving and consultation process. Professor Derek A. Newton of the Darden School at the University of Virginia saw personal selling as having evolved over the years in four stages: Music Man, Animated Catalog, Magic Formula, and Problem Solver. Before World War I it was believed that the “Music Man” approach to selling was the key to success. It was the salesperson’s personality that enabled him to charm his customer into buying. After World War I, the “Animated Catalog” was considered the right way to sell. Vacuum cleaner salespeople knew all the facts about their products, and their sales presentations were rehearsed catalog readings. During the 1930s the slick pitch or “Magic Formula” was thought to be the best sales approach. Encyclopedia sales reps would control the presentation and lead the customer down a “mapped-out road” to a “sure sale.” Many books currently on the bookstore shelves claim they hold the “secret” of how to close a sale. Today, academics agree that personal selling still requires some element of pizzazz and catalog-like product knowledge, but sales forces must also have extensive knowledge of the prospect’s needs and buying processes to be successful. Salespeople should sell benefits that solve customers’ problems, rather than simply peddling products.

 

 

促销。促销旨在从消费者、销售人员和其他渠道参与者那里引发所需的行为。促销旨在补充和加强其他促销活动，尤其是广告。每种类型的促销活动都有自己的相关词汇，您应该了解这些词汇。如果您不是营销人员，了解词汇并不能使您成为专家，但如果需要，它肯定可以帮助您进行智能营销对话。有两种类型的促销：一种是针对消费者的，另一种是针对分销渠道的。

Sales Promotion. Sales promotion is designed to elicit the desired behavior from the consumer, the sales force, and other channel participants. Sales promotions are designed to complement and reinforce other promotional efforts, especially advertising. Each type of promotion has its own associated vocabulary that you should be aware of. If you are not a marketer, knowing the vocabulary does not make you an expert, but it can sure help you to engage in intelligent marketing conversation, if need be. There are two types of promotions: those directed toward the consumer, and those directed at the distribution channels.

可用的消费者促销技术包括优惠券、退款优惠、样品、赠品和竞赛。

Consumer sales promotions techniques available are coupons, refund offers, samples, premiums, and contests.

优惠券是将降价传递给消费者的直接方式。作为制造商，如果您给零售商打折希望他们将折扣转嫁给消费者，您可能会感到非常失望。营销人员使用优惠券来鼓励试用、品牌转换和品牌忠诚度。杂货优惠券通常放在周日报纸的特殊优惠券部分，称为独立插页(FSI)。FSI 的领导者是 Valassis Inserts，它印刷了每年在周日 FSI 中分发的 3320 亿张优惠券中的近一半。优惠券也可以在公司网站上以低廉的成本分发。社交媒体优惠券网站 Groupon 提供各种服务和产品的每日优惠。

Coupons are a direct way to pass a price reduction on to consumers. As a manufacturer, if you give retailers a discount in hopes that they will pass it along to consumers, you may be sadly disappointed. Marketers use coupons to encourage trial, brand switching, and brand loyalty. Grocery coupons are most often placed in a special coupon section of the Sunday paper called freestanding inserts (FSIs). The leader in FSIs is Valassis Inserts, which prints almost half of the 332 billion coupons distributed annually in Sunday FSIs. Coupons can also be distributed on a corporate Web site at little cost. Groupon, the social media couponing site, provides daily deals for a variety of services and products.

回扣也用于更昂贵的商品，尤其是电子产品，以降低它们对消费者的感知成本。回扣要求买家完成文书工作、保留收据并将其邮寄。由于涉及的工作，即使是 50 美元或更多的回扣也具有较低的赎回率。营销人员需要估算赎回率和净成本，并将净成本纳入营销预算。

Rebates are also used for more expensive items, especially electronics, to reduce their perceived cost to the consumer. Rebates require buyers to complete paperwork, retain receipts, and mail them in. Because of the work involved, even rebates of $50 or more have low redemption rates. Marketers need to estimate the redemption rate and net cost and include the net cost in their marketing budgets.

退款通常用于加快正常的消费者购买周期。退款通常用于通过鼓励买家囤货来增加购买数量或频率。电池制造商经常使用退款优惠。此类优惠已被巧妙地用于在竞争对手的促销或产品介绍之前为消费者备货。

Refunds are generally used to accelerate the normal consumer purchase cycles. Refunds are usually used to increase the quantity or frequency of purchase by encouraging buyers to stock up. Battery manufacturers frequently use refund offers. Such offers have been cleverly used to stock up consumers just before a competitor’s promotion or product introduction.

样品是介绍新产品的一种高成本方式。抽样需要现金投资来生产和储存较小尺寸的包装。样品适用于具有“感官性质”优势且无法通过广告有效传达的产品。对于消费者认为转换为新品牌有风险的产品，或者使用后很可能产生口碑(WOM) 活动的产品，抽样也可能有效。许多新洗发水使用免费或低成本的样品，因为它们的好处是感官上的。消费者不愿意冒着四美元的风险尝试一整瓶。抽样降低了买方试用的风险。

Samples are a high-cost way of introducing a new product. Sampling requires a cash investment to produce and stock the smaller-sized packages. Samples are properly used for products whose benefits are “sensory in nature” and cannot be communicated effectively by advertising. Sampling may also be effective for products that consumers would view as risky in switching to a new brand, or that may have a high probability of generating word of mouth (WOM) activity after use. Many new shampoos use free or low-cost samples since their benefits are sensory. Consumers are reluctant to risk four dollars to try a whole bottle. Sampling reduces the buyer’s risk of trial.

赠品是以低价或免费提供给产品购买者的物品。自清偿保费是那些收取的价格仅涵盖成本的保费。好时公司定期提供手表和圣诞装饰品作为赠品。为了获得糖果，巧克力爱好者必须寄出包装纸作为购买凭证。Bubble 先生，快乐的粉红色泡泡浴男，印在每个盒子上的廉价 T 恤、沙滩巾和运动衫上。

Premiums are items offered at low or no cost to purchasers of a product. Self-liquidating premiums are those for which the price charged covers just costs. Hershey’s has periodically offered watches and Christmas ornaments as premiums. To get the goodies, chocolate lovers have to send in wrappers as proof of purchase. Mr. Bubble, the happy pink bubble-bath man, is pictured on inexpensive T-shirts, beach towels, and sweatshirts that are printed on every box.

竞赛和抽奖是一种很受欢迎的促销活动，也是最受法律限制的，因为它们与赌博接壤。许多比赛都是通过邀请客户到公司网站玩游戏和参加比赛来进行的。必须对游戏规则和法律进行透彻的分析，以避免灾难。必须调查国家赌博法以确保合规。还必须仔细审查游戏规则和获胜几率，以确保促销预算能够支付预测成本。1984 年，麦当劳举办了一场夏季奥运会奖牌赛。每次美国获胜，游戏币都可以兑换免费食物和其他奖品。当共产集团抵制奥运会时，美国赢得了大部分奖牌，大部分棋子成为了赢家。

Contests and sweepstakes are a popular promotion and the most restricted legally, because they border on gambling. Many contests are conducted by inviting customers to corporate Web sites to play a game and enter contests. A thorough analysis of the game rules and the laws must be conducted to avoid a disaster. State gambling laws must be investigated to ensure compliance. The game rules and odds of winning must also be scrutinized to ensure that the promotional budget will cover the forecasted costs. In 1984 McDonald’s ran a summer Olympics medal game. Every time the United States won, game pieces could be redeemed for free food and other prizes. When the Communist bloc boycotted the games, the United States won most of the medals, and most of the game pieces became winners.

以贸易为导向的促销工具包括销售竞赛、购买点展示、经销商奖励、贸易展览和店内演示。

Trade-directed sales promotions tools include sales contests, point-of-purchase displays, dealer incentives, trade shows, and in-store demonstrations.

购买点陈列(POP)有很多变化。要让它们进入商店，需要行业的合作。在零售货架上，POP 可以是货架说话者，即附在货架末端的迷你广告牌，带有用于吸引注意力的小广告。独立式过道展示和内置货架展示是 POP 的其他形式。当显示器位于过道的尽头时，它被称为端盖。为了获得这些顶级运动，制造商必须吸引零售商。营销人员可以通过为每件商品提供高加价或为低利润商品提供高周转率来做到这一点。

There are many variations on the point-of-purchase display (POP). To get them in the stores requires the cooperation of the trade. On the retail shelf a POP can be a shelf talker, a minibillboard attached to the end of the shelf with a little ad used to attract attention. Freestanding aisle displays and built-in shelf displays are other forms of POP. When a display is at the end of an aisle it is referred to as an end cap. To get those prime sports, the manufacturer must entice the retailer. A marketer can do it by providing a high markup per item or a high turnover on lower-margin items.

经销商和员工激励。向经销商支付的营销支持费用称为spiffs。它们可以采取进场费、箱子折扣、现金支付、免费商品或奖品的形式。Spiff 使经销商能够打折、促销或证明携带产品的合理性。制造商还可以激励经销商的员工进行商店展示或奖励实现销售目标的奖品。

Dealer and employee incentives. Payments made to dealers for marketing support are called spiffs. They can take the form of slotting fees, case discounts, cash payments, free merchandise, or prizes. Spiffs enable the dealer to discount, promote, or justify carrying a product. A manufacturer can also give incentives to the dealer’s employees to place store displays or award prizes for meeting sales targets.

贸易展览是向批发商、经销商、零售商和分销商推广新产品或现有产品的一种方式。此促销活动试图鼓励渠道参与者携带您的产品。例如，一家生产家庭用品的新兴公司需要参加贸易展览会，以建立可能将其产品带到零售市场的分销联系方式。如果您没有贸易联系，则必须发展它们。

Trade shows are a way to promote a new or existing product to the wholesalers, dealers, retailers, and distributors. This promotion tries to encourage the channel participants to carry your product. A fledgling start-up company making housewares, for example, would need to attend trade shows to develop the distribution contacts that might carry their products to retail. If you have no trade contacts, you have to develop them.

店内演示。来自制造商的训练有素的专家被广泛用于推广不会引起消费者兴趣或被行业接受的产品。厨房小工具小贩搭建了示范平台，通过用普通蔬菜制作“漂亮”的盘子装饰，让不起眼的刀片栩栩如生。穿着白色工作服的倩碧女士们在化妆品柜台为她们的“自然”美妆盒执行类似的任务。许多零售商使用 DVD 播放器播放录制的演示，而现场演示不实用。

In-store demonstrations. Trained experts from the manufacturer are extensively used to promote products that would not otherwise generate consumer interest or be accepted by the trade. Small kitchen gadget hucksters set up demonstration platforms to bring inconspicuous blades to life by creating “beautiful” plate garnishes with ordinary vegetables. The Clinique ladies in their white smocks perform a similar mission for their boxes of “natural” beauty at the cosmetics counter. Many retailers use a DVD player to play a recorded demonstration when a live one is not practical.

无论您在营销组合中选择哪种促销方式，每个元素都必须有明确的营销使命，以证明其在营销组合中的成本是合理的。

Whatever the sales promotion you choose in a marketing mix, each element must have an explicit marketing mission to justify its cost in the marketing mix.

 

 

公共关系和宣传。公共关系 (PR) 通常是一种促销工具，用于与更广泛的受众进行交流。公关旨在为您的产品创造一个有利的氛围，而不是直接销售它。可能的公关目标列表可以包括政客以及公司运营所在的社区。公关信息可以旨在创造商誉、纠正错误印象或事实情况，或者解释公司的行为。赞助有声望的或慈善活动或事业通常被用来创造对公司及其产品的积极感觉的光环效应。Hallmark Cards 对电视的Hallmark 名人堂的赞助使其自身及其产品与质量、文化和良好公民的属性保持一致。

Public Relations and Publicity. Public relations (PR) is typically a promotional tool used to communicate to a broader audience. PR is intended to create a favorable climate for your product, not to directly sell it. The list of possible PR targets can include politicians as well as the communities in which a company operates. The PR message can be intended to create goodwill, correct a mistaken impression or factual situation, or to explain a firm’s actions. Sponsorship of prestigious or charitable events or causes is often used to create a halo effect of positive feeling toward a corporation and its products. Hallmark Cards’ sponsorship of television’s Hallmark Hall of Fame aligned itself and its products with the attributes of quality, culture, and good citizenship.

因为公关的目标没有销售目标那么明确，所以结果更难衡量。民意调查和立法胜利通常被用来衡量公关成功与否。

Because the goals of PR are less defined than a sales target, the results are more difficult to measure. Opinion polls and legislative victories are often used to measure PR success.

公共关系还包括病毒式营销。通过试图接触意见领袖，营销人员可以在不在电视上投放广告的情况下为其产品造势。在博客、视频博客、播客、YouTube、Facebook“点赞”和 Twitter“推文”上对您的产品进行积极讨论；在组织通讯中；在大学校园里可以推出产品并推动销售。随着 Internet 的出现，病毒式营销可以通过商业网站商店的链接迅速转化为直接可衡量的销售额。

Public relations also include viral marketing. By trying to reach opinion leaders, a marketer can create a buzz about its product without an ad on TV. Generating a positive discussion about your product on blogs, vlogs, podcasts, YouTube, Facebook “likes,” and Twitter “tweets”; in organization newsletters; and on college campuses can launch a product and propel sales. With the advent of the Internet, viral marketing can quickly translate into direct measurable sales via links to commercial Web site stores.

宣传是公共关系的一种形式，是关于公司或产品的任何无偿大众媒体传播形式。它可以采取新闻报道的形式，甚至可以是产品在媒体上的出现。宣传是一把双刃剑。因为不被购买，所以被大众认为更可信；但是，对消息的控制较少。新闻发布会、新闻稿、名人使用和舞台活动被用来吸引媒体的注意力。使用公关机构可以让您利用他们的媒体联系来吸引观众，并有望控制对您的公司或产品的印象。

Publicity, a form of public relations, is any unpaid form of mass media communication about a company or product. It can take the form of a news story or even the appearance of a product in the media. Publicity is a two-edged sword. It is judged as more credible by the public because it is not purchased; however, there is less control over the message. Press conferences, press releases, use by celebrities, and staged events are used to capture the media’s attention. Using a PR agency allows you to tap into their media contacts to capture an audience and hopefully control the impression made about your company or products.

当网球明星罗杰·费德勒或拉斐尔·纳达尔在美国网球公开赛上穿着耐克鞋和运动服时，每当他发球和截击时，电视都会情不自禁地在屏幕上闪现耐克。这个网络时间有很大的价值。如果运动员登上全国晚间新闻或体育画报，每 30 秒的成本分别为 50,000 美元，每页的成本为 320,000 美元，那么免费媒体曝光的价值可能会很大。

When tennis star Roger Federer or Rafael Nadal wears Nike shoes and sportswear at the U.S. Open, the TV can’t help but flash Nike on the screen each time he serves and volleys. This network time has great value. If the athlete makes the national evening news or Sports Illustrated, which cost $50,000 per thirty seconds and $320,000 per page, respectively, the value of free media exposure can be great.

“我有信誉，如果价格合适，我可以把它带到这家公司。”

“I HAVE CREDIBILITY, AND FOR THE RIGHT PRICE I COULD BRING IT TO THIS COMPANY.”

 

 

因此，公关主管通过衡量捕获的媒体时间或空间的价值来跟踪其有效性。跟踪服务，例如 Burrelles Luce 的印刷剪报服务，报告其客户在全国的公关和广告媒体曝光率。Burrelle's 也可以用同样的方式追踪竞争对手。尽管它在营销组合中经常被忽视，但如果巧妙和创造性地精心策划，宣传往往会产生巨大的影响。

Accordingly, PR executives track their effectiveness by measuring the value of the media time or space captured. Tracking services, such as Burrelles Luce’s press-clipping service for print, report on their clients’ PR and advertising media exposure across the country. Burrelle’s can also track competitors in the same way. Although it is often overlooked in the marketing mix, publicity can often create a tremendous impact if skillfully and creatively orchestrated.

 

 

直销。直销包括互联网领域、垃圾邮件、产品目录、购物网络和长篇电视广告。直销是大生意。2010 年互联网销售额超过 1650 亿美元，并且还在快速增长。2009 年目录销售额为 1100 亿美元。那一年，超过 8000 家公司邮寄了 200 亿份目录。2010 年，领先的家庭购物网络 QVC Network Inc. 的收入超过 80 亿美元。

Direct Sales. Direct sales includes the realm of the Internet, junk mail, catalogs, shopping networks, and long-format TV infomercials. Direct sales are big business. Internet sales exceeded $165 billion in 2010 and are growing rapidly. In 2009 catalog sales were $110 billion. Over eight thousand firms mailed out 20 billion catalogs that year. In 2010 the leading home shopping network, QVC Network Inc., had over $8 billion in revenues.

直邮游戏的本质是细分、细分、再细分。邮寄者通过有针对性的邮寄列表来瞄准他们的市场，以通过引人注目的邮件直接到达这些家庭。列表可以在内部开发或从 SRDS 的直邮列表费率和数据目录中列出的供应商处购买。列表越明确、越富裕、越专注于所需的人口构成，每千 (CPM) 名称的成本就越高。结果按回报率(ROR) 和每笔订单的美元金额进行跟踪。由于电视观众缺乏列表的选择性，电视推销不能像直邮那样直接针对。

The nature of the direct mail game is to segment, segment, segment. Mailers target their market with a focused mailing list to directly reach those households with a compelling mail piece. Lists can be developed internally or purchased from vendors listed in SRDS’s Direct Mail List Rates and Data directory. The more defined, affluent, and focused the list is on a desired demographic composition, the higher cost per thousand (CPM) names. The results are tracked by rate of return (ROR) and dollar amount per order. Because TV audiences lack a list’s selectivity, TV sales pitches cannot be as directly targeted as direct mail.

网络营销是直接联系客户并获得直接响应的最大且不断增长的方法。2011 年，营销人员在互联网广告上的支出超过 500 亿美元。搜索引擎营销(SEM)Google或Yahoo! 的 Internet Web 搜索引擎上的关键字广告是按每次点击费用(CPC) 购买的。当客户感兴趣时，您可以根据他们的兴趣来选择客户。在竞争性投标过程中，最抢手的词以市场价格定价。因为每次点击成本是明确定义的，所以需要仔细计算潜在客户转化为销售额以及由此产生的利润。如果客户具有持续价值，则应考虑终生价值。其他 Internet 营销技术包括搜索引擎优化 (SEO)、横幅广告、弹出窗口、社交媒体广告、短信和电子邮件请求以瞄准您的受众。

Internet marketing is the largest and a growing method of directly contacting the customer and receiving a direct response. In 2011 marketers spent over $50 billion on Internet advertising. Search engine marketing (SEM) or key word advertising on Google’s or Yahoo!’s Internet Web search engines is purchased on a cost-per-click (CPC) basis. You select your customers by their interest when they are interested. In a competitive bidding process, the most sought-after word is priced at a market price. Because the cost-per-click is well defined, the conversion of leads to sales and the resulting profit needs to be carefully calculated. If the customer has a continuing value, the lifetime value should be considered. Other Internet marketing techniques include search engine optimization (SEO), banner ads, pop-ups, social media ads, text messages, and e-mail solicitations to target your audience.

直邮、互联网和电视销售的另一个组成部分是履行。履行是订单输入、订单处理、库存管理、邮寄和客户服务的过程。HSN 和 QVC 的那些观众想要购买收藏娃娃的梦想必须实现。该运营可以在内部执行或分包给履行机构在一定数量的最低限度内履行每笔订单费用的职责。它为较小的公司节省了建立内部履行能力所需的初始投资。由于直销正成为经济的重要组成部分，因此不应忽视它作为一种可能的消费者渠道。与这种销售方法相关的一个棘手问题是对老大哥效应的强烈反对，即在邮寄列表中捕获非常个人化的信息，从而产生个性化的宣传。这个话题和进场费一样，是MBA喋喋不休的“热门”话题。

The other component of both direct mail, Internet, and TV selling is fulfillment. Fulfillment is the process of order entry, order processing, inventory management, mailing, and customer service. The dreams of those viewers of HSN and QVC who want to buy collectible dolls must be fulfilled. The operation may be executed internally or subcontracted out to a fulfillment house that performs the duty for a per-order fee over certain volume minimums. It saves smaller companies the initial investment required to establish in-house fulfillment capabilities. Because direct selling is becoming such a large part of the economy, it should not be ignored as a possible channel to the consumer. A thorny issue connected with this selling method is the backlash against the Big Brother effect of having very personal information captured in mailing lists that churn out personalized pitches. This topic, like slotting fees, is a “hot” one for MBA chatter.

每种促销方法——广告、人员推销、促销、公共关系和直销——都可以完成不同的任务，具体取决于产品、销售地点和价格。有天赋的营销人员会选择他或她的促销选项，并将它们组合成一个协调的促销策略，以有效地销售产品。

Each method of promotion—advertising, personal selling, sales promotions, public relations, and direct selling—can accomplish a separate mission depending on the product, the place of sale, and the price. The gifted marketer goes to his or her palette of promotional options and combines them in a coordinated promotional strategy to sell the product efficiently.

 

 

产品地方促销          价

Product          Place          Promotion          Price

 

 

定价决策：我的价格应该是多少？

PRICING DECISIONS: WHAT SHOULD MY PRICE BE?

定价决策与产品决策一样，可以通过建议分销渠道或广告策略来显着影响营销组合。定价本身可以使您的产品在竞争中脱颖而出。起亚和劳斯莱斯在汽车领域的两端都有所不同。为每种产品和服务定价背后有许多基本原理。你没看到一双 Nike cross-trainers 以 59.95 美元而不是 60 美元的价格出售吗？除了心理定价外，研究和案例分析还提出了八种主要的定价方法和策略。

The pricing decision, like the product decisions, can dramatically affect the marketing mix by suggesting a channel of distribution or an advertising strategy. The pricing itself can differentiate your product from the competition. Both the Kia and the Rolls-Royce are differentiated at opposite ends of the automobile spectrum. There are many rationales behind pricing each product and service. Haven’t you seen a pair of Nike cross-trainers for sale at $59.95 instead of $60 for some psychological advantage? Besides psychological pricing, there are eight major pricing methods and strategies suggested by research and case analyses.

 

 

花费增加。这是一种计算成本并增加所需利润率的简单方法。公路承包商经常使用这种简单的方法；但是，这不是正确的定价方式。

Cost Plus. This is a simple method of taking your cost and adding a desired profit margin. Highway contractors often use this simple method; however, it is not the proper way to price.

 

 

消费者的感知价值。您可以向客户收取所提供的价值，而不考虑其成本。更换零件就是一个典型的例子——一个便宜但至关重要的定制螺母或螺栓要价过高。一家夹具制造商的老板在一次学校赞助的工厂参观中向我的一群同学透露，他公司的大部分利润来自 20 x 20 英尺的更换零件笼，而不是来自生产长长的装配线固定装置。如果一件商品的价格与所提供的利益相称，那么在买家心目中就会被认为物有所值。但请记住，即使在垄断情况下也是有限制的。

Perceived Value to the Consumer. You can charge the customer the value provided, regardless of its cost. Replacement parts are a prime example—exorbitant prices are charged for a cheap but crucial custom nut or bolt. The owner of a fixture manufacturer confided to a group of my classmates during a school-sponsored plant visit that the majority of his company’s profits were derived from the twenty-by-twenty-foot replacement-parts cage, not from the long assembly lines producing the fixtures. If the price charged for an item is commensurate with the benefits provided, then it will be considered a good value in the mind of the buyer. But remember, there are limits even in a monopolistic situation.

 

 

略读。在 PLC 引入阶段的早期，公司可以选择从新颖的产品或服务中收取高价和高利润。利润可用于进一步的研发，就像在高科技行业所做的那样，或者立即奖励所有者推出时尚产品。RCA 在 1960 年代推出彩电时就利用这种策略对彩电收取高价，而索尼在 2011 年推出 3D 电视时也采用了这种策略。

Skimming. Early in the introduction phase of the PLC, a company can opt to charge a high price and skin high margins from a new and novel product or service. The margins could be used to further R&D, as is done in high-tech industries, or to immediately reward the owners for fad product introductions. RCA used this strategy to charge high prices for color TVs when they were introduced in the 1960s, and Sony used it in 2011 to introduce 3D TVs.

 

 

渗透。此定价可在介绍阶段或稍后在 PLC 中使用。渗透策略将使用低价来获得市场份额；目标主要是通过生产许多单位来降低单位成本，希望最终以低成本生产者的身份控制市场。

Penetration. This pricing can be used in the introductory phase or later in the PLC. A penetration strategy would use a low price to gain market share; the goal is primarily to lower costs per unit by producing many units in hopes of eventually controlling a market as the low-cost producer.

 

 

价格/质量关系。由于消费者的看法不一定仅基于产品的物理属性，因此“感知”质量通常会受到其价格的影响。服装、香水和珠宝是价格本身影响产品属性感知的示例。消费者往往只是因为标价高，就把款式和做工的特点归于产品。

The Price/Quality Relationship. Because consumer perceptions are not necessarily based on just the physical attributes of a product, the “perceived” quality is often influenced by its price. Apparel, perfume, and jewelry are examples where the price itself affects the perception of product attributes. Consumers often attribute the characteristics of style and workmanship to a product just because of the high price charged.

 

 

满足竞争。战略经常决定匹配或击败竞争对手的价格，以在竞争激烈的市场中获得或保持市场份额。汽油、钢铁和机票等商品和服务尤其如此。正如在分销渠道的讨论中所解释的那样，通过分销链推动产品的经济性对制造商可以收取多少价格来将其产品销售到分销链并最终获得具有竞争力的零售价有很大的影响。

Meet Competition. Strategies frequently decide to match or beat competitors’ prices to gain or retain market share in a competitive market. This is especially the case in commodity products and services such as gasoline, steel, and airline tickets. The economics of pushing a product through the distribution chain, as explained in the discussion of distribution channels, has a great effect on what price a manufacturer can charge to sell his product to the distribution chain and still end up with a competitive retail price.

 

 

根据市场规模实现利润目标。如果市场规模有限，则必须收取足够的利润来证明营销和制造努力的价格。如果产品无法获得有利可图的价格，那么为了降低成本，可以调查其他用户市场或制造改进。

Meet Profit Goals Based on the Size of the Market. If a market is limited in size, then a price must be charged that will allow enough profit to justify the marketing and manufacturing effort. If the product cannot command a profitable price, then to lower costs investigate either other user markets or manufacturing improvements.

 

 

价格基于买方的价格弹性。价格弹性描述了购买者的行为如何因价格变化而变化。具有弹性需求的买家不会轻易接受价格上涨。他们的需求或多或少取决于价格。需求行为缺乏弹性的买家不关心价格上涨。他们不会根据价格减少购买数量或频率。例如，烟草和快克可卡因的吸食者已经吸收了许多价格上涨并继续购买，因为他们的成瘾使他们的需求缺乏弹性。如果有弹性，买家支付的价格不会超过给定的价格点并且会根据他们的欲望强度、他们的个人可支配收入或他们的心理价格阈值停止购买或减少购买。当机票价格低时，它们会鼓励游客旅行。当它们很高时，游客会选择更多的汽车旅行或呆在家里。

Price Based on the Price Elasticity of the Buyer. Price elasticity describes how a buyer’s behavior changes due to a change in price. Buyers with elastic demand do not readily accept price hikes. Their demand is greater or smaller depending on the price. Buyers with inelastic demand behaviors don’t care about price increases. They don’t decrease their quantity or frequency of purchase depending on the price. Tobacco and crack cocaine smokers, for example, have absorbed many price increases and continue to buy because their addiction makes their demand inelastic. If elastic, buyers will not pay more than a given price point and will stop buying or buy much less based on the intensity of their desires, their personal disposable income, or their psychological price thresholds. When airline ticket prices are low, they encourage tourist travel. When they are high, tourists take more car trips or stay at home.

任何给定的产品都可以采用多种途径。以我的精品包装咖啡为例，一种独特的咖啡“产品”可能需要独特的包装、更高的“价格”、有针对性的促销和选择性的分销“地点”。但真正讲故事的是经济学。我能做到并赚钱吗？

Many avenues may be taken with any given product. In the case of my gourmet packaged coffee, a distinctive coffee “product” may require a distinctive package, a higher “price,” a targeted promotion, and a selective “place” for distribution. But what really tells the story is the economics. Can I do it and make money?

 

 

6. 我的计划的经济学原理是什么？

6. WHAT ARE THE ECONOMICS OF MY PLAN?

消费者 → 市场 → 竞争 → 分销 → 营销组合 →确定经济学→ 修改

Consumer → Market → Competition → Distribution → Marketing Mix → Determine the Economics → Revise

这可能是营销分析的最后一步。这一步也可能直接把营销经理送回去，不用收两百块钱。我的意思是，消费者分析可能堪称典范，营销组合也很巧妙，但就是赚不到钱。成本可能太高，市场价格太低。也许需要不切实际的高销量才能实现收支平衡。在那些悲惨的案例中，必须重新启动营销策略的整个循环过程，以努力找到有利可图的解决方案。要确定您制定的计划是否既有利可图又合理，您必须解决几个问题。

This may be the last step of marketing analysis. This step may also send the marketing manager directly back to Go without collecting two hundred dollars. By that I mean that the consumer analysis may be exemplary, the marketing mix masterful, but it just doesn’t make money. The costs may be too high, the market price too low. Perhaps unrealistically high sales volume may be needed to break even. In those sad cases the entire circular process of marketing strategy must be restarted in an effort to find a profitable solution. To determine whether you have created a plan that is both profitable and reasonable, you must address several issues.

 

 

费用是多少？

What are the costs?

什么是收支平衡？

What is the break even?

我的投资多久能收回投资？

How long is the payback of my investment?

 

 

我的费用是多少？固定还是可变？

What are my costs? Fixed or variable?

营销经理的第一个成本问题应该是，“我的哪些成本是可变的，哪些是固定的？” 如果这听起来像会计，那就是。

The first cost question for a marketing manager should be, “Which of my costs are variable and which are fixed?” If this sounds like accounting, it is.

可变成本是指随销售或制造的产品数量而变化的成本。材料成本和人工成本是可变成本。随着销售或制造的单位越多，材料和人工的总成本就越高。即使没有销售，固定成本也不会随数量变化。随着数量的波动，租金和主管的薪水都不会在相关范围内发生变化。我的意思是，如果销售额增加三倍，可能需要租用新工厂，因此固定成本会上升。广告等促销费用也被视为营销计划的固定成本，因为如果产品失败，广告费就已经花光了。它们被认为是沉没成本— 电视广告播出后，美元就“沉没”在电视土地的海洋中。总成本是可变成本和固定成本的组合。

Variable costs are those that vary with the volume of products sold or manufactured. The costs of materials and labor are variable costs. As more units are sold or manufactured, the total costs of material and labor are higher. Fixed costs do not vary with volume even if no sales are made. As volume fluctuates neither rent nor supervisor salaries change—within a relevant range. By that I mean that if sales triple, a new factory may have to be leased, and thus fixed costs will go up. Promotional expenses such as advertising are also seen as a fixed cost of a marketing plan, because if the product is a flop, the advertising dollars are already spent. They are considered sunk costs—after a TV ad airs, the dollars are “sunk” in the ocean of TV land. Total costs are a combination of both variable and fixed costs.

 

 

总成本=每单位可变成本 (VC) ×销售量+固定成本 (FC)

Total Costs = Variable Costs Per Unit (VC) × Units Sold + Fixed Costs (FC)

它们也可以如下图所示。

They can also be shown graphically as below.

从图中可以看出，无论单位体积如何，固定成本都保持不变。当实际生产单位时，可变成本被添加到固定成本之上以等于总成本。

What can be seen in the graphs is that regardless of unit volume, the fixed costs remain constant. When units are actually produced, variable costs are added on top of the fixed costs to equal total costs.

 

 

我的收支平衡是多少，合理吗？

What is my break even and is it reasonable?

盈亏平衡点是指从商品销售中收回固定成本但未获利的点。推广和制造是昂贵的。必须找到一种方法来收回这些投资。这就是营销的全部要点：收回成本并赚取利润。

Break even is the point at which the fixed costs are recovered from the sale of goods but no profit is made. Promotion and manufacturing are expensive. A way must be found to recoup those investments. That’s the whole point of marketing: to recover costs and make profits.

使用我在咖啡行业的数据，我提供了一个真实世界的例子。我确定墨西哥美味咖啡的拟议营销计划的价格和成本是：

Using my data from the coffee industry, I have provided an example from the real world. I determined that the prices and costs of a proposed marketing plan for the Mexican gourmet coffee were:

木制茶几生产

WOODEN END TABLE PRODUCTION

零售价

Retail Sales Price

成本：6.00 美元磅。

COST: $6.00 lb.

 

 

向分销商销售价格

Selling Price to Distributors

成本：4.20 美元磅。

COST: $4.20 lb.

 

 

咖啡豆成本

Coffee Beans Cost

成本：1.00 美元磅。

COST: $1.00 lb.

成本类型：变量

COST TYPE: Variable

 

 

烘焙和加工成本

Roasting and Processing Cost

成本：0.44 美元磅

COST: $.44 lb.

成本类型：变量

COST TYPE: Variable

 

 

包装成本

Packaging Cost

成本：0.55 美元磅

COST: $.55 lb.

成本类型：变量

COST TYPE: Variable

 

 

运输费

Shipping Cost

成本：0.25 美元磅

COST: $.25 lb.

成本类型：变量

COST TYPE: Variable

 

 

Spiffs 和进场费

Spiffs and Slotting Fees

成本：50,000 美元

COST: $50,000

成本类型：固定

COST TYPE: Fixed

 

 

生产设备租赁

Production Equipment Rental

成本：12,000 美元

COST: $12,000

成本类型：固定

COST TYPE: Fixed

 

 

促销活动

Promotional Efforts

成本：150,000 美元

COST: $150,000

成本类型：固定

COST TYPE: Fixed

 

 

固定成本+可变成本=总成本

FIXED COSTS + VARIABLE COSTS = TOTAL COSTS

计算相应的盈亏平衡量：

The corresponding break-even volume was calculated:

收支平衡的美元销售额是：

And the break-even dollar sales were:

 

 

108,163 磅。× 6.00 美元磅= 648,978 美元的盈亏平衡零售额

108,163 lbs. × $6.00 lb. = $648,978 break-even retail sales

相同的方程式可用于计算目标量以产生所需的利润。

The same equation can be used to calculate a target volume to yield a desired profit.

要返回 30,000 美元的利润目标，您只需将利润与固定成本一起添加到分子中。

To return a $30,000 profit target, you just add the profit to the numerator with the fixed costs.

这一分析的一个非常重要的方面是它不包括在产品开发或广告活动中“沉没”的成本，如果它们已经花费的话。经济学的评价总是从当下的角度来进行的。不应该为打翻的牛奶哭泣。您需要决定未来是否可以从拟议的营销支出中获利。例如，如果混合咖啡是数百万美元研究的产物，那么这与我是否应该花额外的钱来推销它的决定无关。如果我包括数百万项研究，那将是一个明确的“不行”。然而，随着这笔钱的流失，将额外的现金投入营销工作可能会有利可图。

One very important aspect of this analysis is that it does not include the costs that were “sunk” in the development of the product or the ad campaign if they have already been spent. The evaluation of the economics is always performed from the perspective of the present. There should not be any crying over spilled milk. You need to decide if you can make money on the proposed marketing spending in the future. For example, if the coffee blend was the product of millions of dollars of research, that would be irrelevant to the decision of whether I should spend additional money to market it. If I include the millions of research, it would be a definite “no go.” However, with that money down the drain, it might be profitable to invest additional cash in a marketing effort.

墨西哥咖啡的营销计划经济学图形表示如下：

The graphical representation of the marketing plan economics for the Mexican coffee looked like this:

极品咖啡营销计划经济学

GOURMET COFFEE MARKETING PLAN ECONOMICS

相对于我的相关市场，我的收支平衡是否合理？回答这个问题必须是你的下一步。在咖啡示例中，648,978 美元的盈亏平衡零售额占通过超市渠道销售的 2.48 亿美元美味无味咖啡市场的 0.26%，如本章前面所述。目标零售额为 740,814 美元，仅占相关市场份额的 0.3%。在那个层面上，如果我相信 150,000 美元的促销和 50,000 美元的经销商奖励可以产生 740,814 美元的销售额，那么该计划似乎是合理的。想象一下——我本可以在市场份额仅为 0.3% 的情况下实现我的目标！

Is my break even reasonable in relation to my relevant market? Answering this question must be your next step. In the coffee example, $648,978 of break-even retail sales was a .26 percent share of the $248 million market for gourmet, nonflavored coffee sold through the supermarket channel as explained earlier in the chapter. The targeted retail sales of $740,814 equaled only a .3 percent share of the relevant market. On that level, the plan appeared reasonable if I believed $150,000 of promotion and $50,000 of dealer incentives could have produced $740,814 in sales. Imagine that—I could have reached my goal with only a .3 percent share of the market!

不幸的是，一个小的目标份额很容易让你相信它很容易获得。杂货店货架争夺战有多激烈？如果我的咖啡上架，其他人的咖啡就得被踢掉。他们会有什么反应？一旦进入超市，当竞争对手争夺我的货架空间时，我的公司是否愿意继续支持咖啡？就我而言，公司还不愿意对咖啡做出那种长期承诺。

Unfortunately, a small target share can easily lead you to believe that it is easy to obtain. How fierce was the fight for the grocer’s shelf? If my coffee got on the shelf, somebody else’s had to be kicked off. How would they react? Once in the supermarket, would my company have been willing to continue to support the coffee when a competitor went after my shelf space? In my case, the company was not willing yet to make that kind of long-term commitment to coffee.

 

 

我的投资回收期是多久？

What is the payback period on my investment?

这是公司在有很多选择时经常用来评估营销项目的另一个障碍。公司想知道收回投资需要多长时间。忘记利润。回报公式为：

This is another hurdle frequently used by companies to evaluate marketing projects when they have many to choose from. Companies want to know how long it will take just to get their investment back. Forget about profit. The payback formula is:

在咖啡示例中，计算将是：

In the coffee example, the calculation would be:

如果每年的年利润不一样，就没有公式。收支平衡点是计划返还初始投资的地方。

If the yearly profit is not the same each year, there is no formula. The break-even point is where the plan returns the initial investment.

七年对于风险投资来说有点长。这可能预示着整个营销开发过程又要重新开始了。不幸的是，对我来说确实如此。

Seven years is a bit long for a risky venture. This may indicate that the whole marketing development process should start again. And unfortunately for me it did.

 

 

7. 回去修改计划

7. GO BACK AND REVISE THE PLAN

消费者 → 市场 → 竞争 → 分销 → 营销组合 → 经济学 →修改计划

Consumer → Market → Competition → Distribution → Marketing Mix → Economics → Revise the Plan

在这个失望的阶段，我重新审视了本章开头概述的营销策略制定过程。在我遇到的情况下，你必须调整或完全放弃你的计划。你可能有一些可以挽救的东西。. . 如果你幸运的话。你必须首先问自己一些尖锐的问题。在咖啡项目的案例中，我折磨自己：

At this stage of disappointment, I revisited the marketing strategy development process outlined at the beginning of this chapter. In circumstances such as those I faced, you must either tweak or discard your plans entirely. You may have something that can be salvaged . . . if you’re lucky. You have to start by asking yourself tough questions. In the case of the coffee project I tormented myself with:

 

 

我应该瞄准另一个细分市场吗？

Should I target another segment?

邮购分销渠道是一种选择吗？

Is the mail order distribution channel an option?

我是不是应该不做广告，靠便宜的价格来带动我的产品？

Should I not advertise and rely on a cheap price to move my product?

 

 

正如这些问题所表明的，营销过程不容易定义或执行。这可能会令人沮丧，因为没有“正确”的答案。消费者的反应不容易预测。需要创造力、经验、技能和直觉来制定一个有意义的、共同努力的计划（内部一致和相互支持）。营销还需要密切关注数字才能取得成功。通过本章，您将掌握 MBA 问题解决结构和 MBA 词汇，以应对您可能遇到的营销挑战。你甚至还没有支付一美元的学费，没有听完一堂课，也没有为昂贵的高管研讨会做好准备。算出这笔投资的收支平衡！

As these questions indicate, the marketing process is not easily defined or executed. It can be frustrating because there are no “right” answers. Consumer reactions cannot easily be predicted. It takes creativity, experience, skill, and intuition to develop a plan that makes sense and works together (internally consistent and mutually supportive). Marketing also requires close attention to the numbers to be successful. With this chapter you are armed with the MBA problem-solving structure and the MBA vocabulary to attack the marketing challenges that you may encounter. You haven’t even paid a dollar in tuition, sat through a class, or anted up for an expensive executive seminar. Figure the break even on that investment!

 

 

我包括以下我们在学校相互传递的笔记，以指导我们的案例讨论和测试（开放笔记）。这些是综合营销策略必须解决的关键问题。

I include the following notes that we all passed among ourselves at school to guide our case discussions and tests (open notes). These are the key questions that must be addressed by a comprehensive marketing strategy.

 

 

营销策略大纲

MARKETING STRATEGY OUTLINE

 

 

一、消费者分析

1. Consumer Analysis

• 可制造或适销对路的产品？
• Makable or marketable product?
• 谁在购买，谁在使用？
• Who’s buying, who’s using?
• 购买流程是怎样的？
• What is the buying process?
• 谁是“影响者”？
• Who are the “influencers”?
• 它对消费者有多重要？
• How important is it to the consumer?
• 谁需要它，为什么？
• Who needs it and why?
• 对最终用户有什么价值？
• What is the value to the end user?
• 是计划购买还是冲动购买？
• Is it a planned or impulse buy?
• 对我们产品的看法是什么？
• What are the perceptions of our product?
• 是否满足他们的需求？
• Does it meet their needs?

 

 

2.市场分析

2. Market Analysis

• 市场的本质是什么？规模、增长、细分市场、地域、PLC
• What is the market’s nature? Size, growth, segments, geography, PLC
• 竞争因素？质量、价格、广告、研发、服务
• Competitive factors? Quality, price, advertising, R&D, service
• 趋势是什么？
• What are the trends?

 

 

3.竞争分析

3. Competitive Analysis

• 你的公司擅长什么？穷于？
• What is your company good at? Poor at?
• 你在市场上的地位如何？规模、份额、声誉、历史业绩
• What is your position in the market? Size, share, reputation, historical performance
• 你有什么资源？贸易关系、销售队伍、现金、技术、专利、研发
• What are your resources? Trade relations, sales force, cash, technology, patents, R&D
• 谁在获得或失去份额？
• Who is gaining or losing share?
• 他们擅长什么？
• What do they do well?
• 将您的资源与他们的进行比较。
• Compare your resources to theirs.
• 进入壁垒是什么？
• What are the barriers to entry?
• 你的目标和策略是什么？
• What are your objectives and strategy?
• 有什么应急计划吗？
• Any contingency plans?
• 短期和长期的计划和目标？
• Short- and long-term plans and goals?

 

 

4.营销组合

4. Marketing Mix

• 谁是目标？
• Who is the target?
• 产品——适合其他产品吗？差异化、PLC、感知、封装、特性
• Product—Fit with other products? Differentiation, PLC, perception, packaging, features
• 地点——如何最好地到达细分市场？通道数学，绘制通道
• Place—How best to reach segment? Channel mathematics, draw channels
• 排他性、选择性、集约化分销？适合产品？
• Exclusive, selective, intensive distribution? Fit with product?
• 谁有权力？
• Who has the power?
• 如何激励渠道？
• How to motivate the channels?
• 促销——购买过程是怎样的？$ 如何针对购买过程目标？
• Promotion—What is the buying process? How are $’s targeted to buying-process goals?
• 推还是拉策略？
• Push or pull strategy?
• 媒体——类型、尺度、信息？
• Media—type, measure, message?
• 经销商激励？
• Dealer incentives?
• 消费者促销——优惠券、竞赛？
• Consumer promos—coupons, contests?
• 价格——什么策略？掠过，穿透？
• Price—What strategy? Skim, penetrate?
• 追求销量还是利润？
• Seek volume or profits?
• 感知价值、成本加成定价？
• Perceived value, cost-plus pricing?
• 价格与市场、规模、产品生命周期、竞争有何关系？
• How does price relate to the market, size, product life cycle, competition?

 

 

5.评估经济学

5. Evaluate the Economics

• 以单位收支平衡。
• Break even in units.
• 固定成本/（销售—可变成本）。在计划的固定成本中包括固定营销和促销成本！
• Fixed Cost/(Selling—Variable Cost). Include fixed marketing and promo costs in fixed costs of the plan!
• 将收支平衡与相关市场联系起来。
• Relate break even to relevant market.
• 什么是投资回收期？排除沉没成本！
• What is the payback period? Exclude sunk costs!
• 目标是否合理？可以达到吗？
• Are goals reasonable? Attainable?

 

 

关键营销要点

KEY MARKETING TAKEAWAYS

市场战略制定的 7 个步骤

The 7 Steps of Market Strategy Development

1.消费者分析

1. Consumer analysis

2、市场分析

2. Market analysis

3.竞品分析

3. Competitive analysis

4. 分销渠道分析

4. Distribution channel analysis

5. 开发营销组合

5. Develop the marketing mix

6.确定经济性

6. Determine the economics

7.修改

7. Revise

 

 

需求类别——产品或服务的所有可能用途

Need Categories—All the possible uses of a product or service

购买过程——购买的各个阶段

The Buying Process—The stages of making a purchase

产品参与度——产品对消费者的重要性

Product Involvement—The importance of a product to the consumer

细分变量——划分人群以找到有利可图的目标的方法

Segmentation Variables—Ways to divide the population to find a profitable target

相关市场——对您的产品感兴趣的市场部分

Relevant Market—The portion of the market that is interested in your product

产品生命周期——产品从出生到死亡（可能还有重生）的生命周期

Product Life Cycle—The birth-to-death (and possibly rebirth) life cycle of a product

SWOT分析——优势、劣势、机会和威胁的竞争分析

SWOT Analysis—Competitive analysis of strengths, weaknesses, opportunities, and threats

感知映射——产品及其竞争对手的多变量图片

Perceptual Mapping—A multivariable picture of a product and its competitors

Channel Margin Mathematics——分销中的每个级别都从它收取的销售价格中抽取利润，用于下一个分销级别

Channel Margin Mathematics—Each level in the distribution takes a margin of the selling price it charges to the next level of distribution

4P 的营销组合——产品、地点、促销和价格

The Marketing Mix of the 4 P’s—Product, place, promotion, and price

分销策略——独家、选择性和大众市场

Distribution Strategies—Exclusive, selective, and mass market

渠道力量——分销链中的谁决定关系的条款

Channel Power—Who in the distribution chain dictates the terms of the relationships

广告措施——覆盖面、频率、GRP、TRP、占有率。明智地购买。

Advertising Measures—Reach, frequency, GRP, TRP, share of voice. Buy wisely.

定价策略——成本加成、渗透、价值定价、略读法

Pricing Strategies—Cost plus, penetration, value pricing, skimming

收支平衡——收回营销计划固定成本所需的销售额

Break Evens—The volume of sales needed to recover the fixed cost of marketing plan

第 2 天

Day 2

伦理

ETHICS

MBA课程中的大多数主题几十年来一直保持一致，与此不同的是，伦理学是一个新领域。起初看起来只是一门时髦的选修课，现在已经制度化为哈佛、沃顿和达顿商学院核心 MBA 课程的一部分。随着 1980 年代内幕交易者的刑事定罪，商学院注意到并在 1990 年代加入了道德潮流。新世纪，安然、世通、安达信倒闭；伯尼麦道夫的庞氏骗局；次级抵押贷款欺诈；会计欺诈的揭露使道德问题成为关注的焦点。

Unlike most topics in the MBA curriculum, which have remained fairly consistent for decades, ethics is a new area. What appeared at first to be only a trendy elective course has now become institutionalized as part of the core MBA curriculum at Harvard, Wharton, and Darden. With the criminal convictions of insider traders in the 1980s, business schools took notice and jumped on the ethics bandwagon in the 1990s. In the new century, the collapses of Enron, WorldCom, and Arthur Andersen; Bernie Madoff’s Ponzi scheme; the subprime mortgage frauds; and the revelations of accounting fraud have kept ethics on the front burner.

道德困境引发了生动的课堂讨论。看到我的同学们处理有争议的话题是很有启发性的。我的“政治上精明”的同学们会谨慎行事，在老师和同龄人面前占据道德制高点。我那些没有安全感的同学根本不会参加。其他人只会表达他们的想法，无论这听起来在政治上多么“不正确”。我属于最后一组。但我必须承认，我采取了许多不受欢迎的立场只是为了活跃课堂讨论。无论如何，道德是演讲者论坛的一个好话题，也是文章和论文的重要素材。由于伦理问题通常没有明确的答案，因此该领域在未来几年仍将是一片沃土。

Ethical dilemmas make for a lively classroom discussion. It was revealing to see my fellow students deal with controversial topics. My “politically astute” classmates would play it safe and take the ethical high ground before teachers and peers. My more insecure classmates would not participate at all. Others would express just what they thought, no matter how politically “incorrect” it may have sounded. I fell into this last group. But I must admit, I took many unpopular positions just to liven up the class discussion. In any case, ethics is a good topic for speaker forums and great fodder for articles and dissertations. Since ethical problems often have no definitive answers, the area will remain fertile academic ground for years to come.

“好吧，讨论显然已经转向了基本的商业道德，我必须承认我已经超出了我的理解范围。”

“WELL, THE DISCUSSION HAS APPARENTLY TURNED TO BASIC BUSINESS ETHICS, AND I MUST CONFESS TO BEING OUT OF MY DEPTH.”

 

 

MBA 课程中道德规范的目的不是要让学生成为企业公民的模范。相反，目的是让学生了解商业决策的道德含义。通过个案工作和角色扮演，学生将面临与他们在工作场所将面临的道德困境相似的道德困境。

The purpose of ethics in the MBA curriculum is not to make students model corporate citizens. Rather, the intention is to make students aware of the ethical implications of business decisions. Through casework and role-playing, students confront ethical dilemmas similar to those they will face in the workplace.

顶级商学院培养未来的行业冠军以应对任何挑战。你说出“热门”话题，我们在课堂上讨论了这个问题：

The top business schools train their future champions of industry to deal with any challenge. You name the “hot” topic, we thrashed out the issue in class:

 

 

环境问题——污染、有毒废物倾倒、动物权利

Environmental issues—pollution, toxic waste dumping, animal rights

企业重组——裁员

Corporate restructuring—layoffs

员工隐私问题——艾滋病、药物检测

Employee privacy issues—AIDS, drug testing

“多样性”问题——种族、民族、性别和性取向

“Diversity” issues—race, ethnicity, gender, and sexual orientation

性骚扰

Sexual harassment

跨国公司 (MNC) 的行为——贿赂

Conduct of multinational corporations (MNCs)—bribery

其他——反垄断行动、掠夺性定价、内幕交易

Other—antitrust actions, predatory pricing, insider trading

 

 

企业的社会责任

THE SOCIAL RESPONSIBILITY OF BUSINESS

谈论道德是基于这样的假设，即企业应该坚持一种对社会负责的决策方法，称为社会责任方法。这种方法的支持者认为，公司的社会义务不仅仅是利润最大化。商学院鼓励学生采用这种“政治正确”的理念。有人认为，由于企业如此强大，他们有义务承担社会责任。公司的管理应使其利益相关者受益：他们的客户、供应商、员工和当地社区，以及他们的所有者。公司领导人对所有利益相关者负有信托责任。

Talk about ethics rests on the assumption that businesses ought to adhere to a socially responsible approach to decision making called the social responsibility approach. Proponents of this approach believe that corporations have societal obligations that go beyond maximizing profits. Business schools encourage students to adopt this “politically correct” philosophy. It is argued that because corporations are so powerful, they have an obligation to assume social responsibilities. Corporations should be managed for the benefit of their stakeholders: their customers, suppliers, employees, and local communities, as well as their owners. Corporate leaders bear a fiduciary responsibility to all stakeholders.

芝加哥大学的米尔顿·弗里德曼 (Milton Friedman) 领导的一个竞争学派与大多数机构所拥护的“政治正确”哲学背道而驰。弗里德曼认为，企业的唯一职责是盈利。“只要企业的活动在法律条文范围内，企业就是通过审慎使用稀缺的组织资源来实现股东价值最大化。” 在弗里德曼看来，应该由政府来决定法律应该是什么。有利可图的企业通过创造就业机会、提高其所有者和员工的生活水平来造福社会。公司缴纳支持政府社会行动的税款。尽管弗里德曼在经济学课程中被尊为资本主义的捍卫者之一，

Flying in the face of the “politically correct” philosophy espoused at most institutions is a competing school of thought led by Milton Friedman of the University of Chicago. Friedman believes that business’s sole duty is to make profits. “Businesses are in the business of maximizing shareholders’ value by a prudent use of scarce organizational resources, as long as the activities of the business are within the letter of the law.” In Friedman’s view, it is up to government to determine what the laws should be. A profitable business benefits society by creating jobs, increasing the standard of living of its owners and its employees. Corporations pay the taxes that support government’s social action. Although Friedman is exalted as one of the defenders of capitalism in economics courses, my school tended to discourage his views when it came to ethics class.

道德课程教授两个主要主题：相对主义和利益相关者分析。相对主义研究了为什么我们在决策中经常忽视道德，而利益相关者分析提供了一个结构来面对道德决策。

Two major topics are taught in the ethics curriculum: relativism and stakeholder analysis. Relativism examines why we often ignore ethics in our decision making, while stakeholder analysis provides a structure with which to confront ethical decisions.

 

 

相对主义

RELATIVISM

相对主义的支持者认为，我们无法决定是非、善恶。事情很少是非黑即白的。有很多灰色阴影。相对主义提出，道德与一个人所处的个人、社会和文化环境“相关”。相对主义者不会被道德困境所左右，因为他们不相信可以通过反省来发现真理。教授们教授相对主义，以便学生可以防备它。要理解相对主义，您需要认识它的四种形式：

The proponents of relativism hold that we can’t decide on matters of right and wrong, or good and evil. Things are rarely black or white. There are so many shades of gray. Relativism proposes that ethics are “relative” to the personal, social, and cultural circumstances in which one finds oneself. Relativists are not torn by ethical dilemmas since they do not believe that truth can be discovered through soul-searching. Professors teach relativism so that students may guard against it. To understand relativism, you need to recognize its four forms:

 

 

朴素相对主义

Naive Relativism

角色相对主义

Role Relativism

社会群体相对论

Social Group Relativism

文化相对主义

Cultural Relativism

 

 

朴素相对主义认为，每个人都有自己的标准，使他或她能够做出选择。没有人可以对另一个人的行为做出道德判断。影响行为的变量如此之多，以至于局外人不可能了解做出决定的所有因素。因此，Similac 的一位高管没有能力对雀巢首席执行官 (CEO) 的行为做出道德判断，雀巢公司被指控可能在发展中国家销售有害婴儿配方奶粉。

Naive relativism holds that every person has his or her own standard that enables him or her to make choices. No one can make a moral judgment about another person’s behavior. So many variables affect behavior that an outsider cannot possibly be privy to all the elements that went into making a decision. Therefore, an executive at Similac is not equipped to make a moral judgment regarding the actions of the chief executive officer (CEO) of Nestlé, whose corporation was accused of possibly selling harmful baby formula in developing countries.

角色相对主义区分了我们的私人自我和我们的公共角色。这些公共角色需要一种“特殊”道德，我们将其与做出选择的个人区分开来。一家渔业公司的总裁可能个人不喜欢在其公司的金枪鱼网中意外杀死海豚，但作为一名高管，他绝不能让自己的感情干扰公司的最大利益。

Role relativism distinguishes between our private selves and our public roles. These public roles call for a “special” morality that we separate from the individual making the choices. The president of a fishing company may personally dislike the incidental killing of dolphins in his company’s tuna nets, but as an executive, he must not let his feelings interfere with the best interests of the company.

社会相对主义类似于朴素相对主义。人们参考社会规范来做出道德判断。“行业惯例”、“俱乐部规则”、“职业行为准则”和“公认的惯例”是社会相对主义者的逃避。在农产品行业，无视童工法并雇用年幼的儿童在田间工作和逃学是“行业惯例”。

Social relativism is akin to naive relativism. People refer to social norms to render ethical judgments. “Industry practices,” “club rules,” “professional codes of conduct,” and “accepted practices” are the cop-outs of the social relativist. In the produce industry, it is “industry practice” to ignore child labor laws and employ small children to work in the field and miss school.

文化相对主义认为，没有普遍的道德准则可以用来判断另一个社会的道德和伦理标准。如果整个文化都持有某些信念，局外人怎么能做出判断？“在罗马的时候 。. ” 随着公司在全球范围内竞争，文化相对主义的概念变得更加重要。跨国公司通常会遵守可能违反本国道德标准的当地法律和习俗。关于种族隔离的讨论围绕着文化相对主义问题展开。采用文化相对主义哲学，一家跨国公司可能会证明其参与南非黄金和钻石开采活动是正当的，尽管在矿山中雇用了“奴隶”劳工。

Cultural relativism holds that there is no universal moral code by which to judge another society’s moral and ethical standards. If a whole culture holds certain beliefs, how can an outsider sit in judgment? “When in Rome . . .” The concept of cultural relativism becomes more important as companies compete globally. Multinational corporations often follow local laws and customs that may violate ethical standards in their home countries. Discussions about apartheid revolved around issues of cultural relativism. Adopting a cultural relativist philosophy, a multinational corporation might have justified its participation in South African gold and diamond mining activities despite the employment of “slave” labor in the mines.

在某些情况下，美国公司和公民被禁止采用东道国的商业惯例。在某些国家/地区，行贿以获得企业和政府的优待是常见的商业惯例。1977 年的《反海外腐败法》禁止海外贿赂。

In some instances U.S. corporations and citizens are barred from adopting the host country’s business practices. In some countries it is ordinary business practice to pay bribes to get favorable treatment from businesses and government. The Foreign Corrupt Practices Act of 1977 outlaws overseas bribery.

相对主义概念为 MBA 提供了一种意识和一种方法来防止在伦理和道德问题上不采取行动。它们提供了一个超越当前持有的信念和行为模式的框架。当 MBA 在社交场合聚会时，这些概念也是很好的对话弹药。

The relativism concepts provide MBAs with an awareness of and a way to guard against inaction on ethical and moral issues. They provide a framework to go beyond currently held beliefs and patterns of behaviors. These concepts are also great conversational ammunition when MBAs get together on social occasions.

 

 

其他道德框架。相对主义并不是处理伦理决策的唯一哲学框架。还有自然法则、功利主义和普遍主义。自然法则为一些相信“正确”的事情在自然界或圣经中有所启示的人提供了指南。功利主义认为，如果一项行动能为最多的人带来最大的利益，那么该行动就是正当的。最后，普遍主义主张，如果行为背后的动机是好的，任何行为都是可以宽恕的，因为一个人行为的结果往往不在他或她的控制之下。

Other Ethical Frameworks. Relativism is not the only philosophical framework with which to approach ethical decisions. There is also natural law, utilitarianism, and universalism. Natural law serves as a guide to some who believe that the “right” thing to do is revealed in nature or the Bible. Utilitarianism holds that an action is justified if it provides the greatest benefit for the greatest number of people. Finally, universalism propounds that any action is condonable if the motive behind the action is good, since the results of a person’s actions are so often not in his or her control.

 

 

利益相关者分析

STAKEHOLDER ANALYSIS

虽然没有解决道德困境的神奇公式，但有一个框架来组织你的想法是有帮助的。利益相关者分析为您提供了权衡各种因素和做出决定的工具。

Although there are no magic formulas for solving ethical dilemmas, it is helpful to have a framework with which to organize your thoughts. Stakeholder analysis provides you with the tools for weighing various elements and reaching a decision.

作为第一步，应该列出所有可能受影响的各方，然后评估特定行动将对相关方产生的所有危害和好处。下一级分析应该确定每个受影响方的权利和责任。例如，员工有权获得公平的工资和安全的工作条件，但他们也有责任为公司提高生产力。在典型的利益相关者分析中，潜在受影响方的列表可能如下所示：

As a first step a list should be made of all potentially affected parties, then an evaluation of all the harms and benefits that a particular action will have on those involved. The next level of analysis ought to determine each of the affected parties’ rights and responsibilities. Employees, for instance, have the right to a fair wage and safe working conditions, but they also have the responsibility to be productive for the company. In a typical stakeholder analysis the list of potentially affected parties might look like this:

 

 

决策者

The Decision Maker

执行官、董事会

Executives, Board of Directors

客户——以及他们所在的行业

Customers—and the industry in which they operate

股东、债券持有人

Shareholders, Bondholders

供应商——及其行业

Suppliers—and their industry

员工——及其家人

Employees—and their families

政府——联邦、州和地方及其机构

Government—federal, state, and local and their agencies

特殊利益集团——工业、消费者、环境、政治、工会

Special Interest Groups—industrial, consumer, environmental, political, unions

受影响的社区

The Affected Community

环境——“可持续性”——植物、动物、自然资源

The Environment—“sustainability”—plants, animals, natural resources

Future Generations（MBA 的最爱）

Future Generations (an MBA favorite)

参赛者

Competitors

律师和法院

Lawyers and the Courts

 

 

显然，该列表可能会更长。在分析阶段，将名单缩小到重要参与者，然后进行情况分析，最终做出决定。按顺序，这些是步骤：

Obviously, the list could be much longer. At the analysis stage the list is narrowed to the significant players, then a situational analysis is performed, and eventually a decision is reached. In order, these are the steps:

 

 

1.获取主要角色。

1. Get the main cast of characters.

2. 确定对每个玩家的伤害和好处。

2. Determine the harms and benefits to each player.

3. 确定他们的权利和责任。

3. Determine their rights and responsibilities.

4. 考虑每个人的相对力量。

4. Consider the relative power of each.

5. 考虑您的决策备选方案的短期和长期后果。

5. Consider the short- and long-term consequences of your decision alternatives.

6. 制定备选方案的应急计划。

6. Formulate contingency plans for alternative scenarios.

7. 做出判断。

7. Make a judgment.

如果您有兴趣完成上述步骤，请拿出一份最新的《时代》杂志或浏览谷歌新闻，然后选择一个具有道德方面的话题。用一张纸，在顶部记下主要人物，然后在旁边写上“危害和好处”，然后在“权利和责任”下方。现在你有了解决当今道德困境的框架——MBA 风格。

If you are interested in walking through the steps outlined above, take out a recent copy of Time or browse Google News and pick a topic with an ethical aspect. With a piece of paper, jot down the main characters along the top, then along the side, place the words “Harms and Benefits” first, and below that “Rights and Responsibilities.” Now you have the framework with which to attack the moral dilemmas of the day—MBA style.

例如，您可以选择关于通过减少联邦土地上的伐木来保护斑点猫头鹰栖息地的必要性的辩论。利益相关者分析网格如下所示。

As an example, you might choose the debate regarding the need to preserve the habitat of the spotted owl by reducing logging on federal lands. The stakeholder analysis grid would look like that below.

你可能不同意我构建这个问题的方式，但在道德方面没有“正确”的方式。人们可以以不同的方式处理情况，并认为需要代表其他利益相关者。在这种情况下，木材公司的高管至少应该在砍伐猫头鹰林之前考虑利益相关者。借助利益相关者分析工具，MBA 可以解决濒临灭绝的猫头鹰问题以及其他道德问题，并做出深思熟虑和明智的决定。公司通常会进行自己的利益相关者分析，并将其作为企业社会责任 (CSR) 报告发布。

You may disagree with the way in which I have framed this issue, but with ethics there is no “right” way. People can approach a situation differently and feel other stakeholders need to be represented. In this situation, at the very least, a timber company executive ought to consider the stakeholders before clear-cutting the owls’ woods. With the tools of stakeholder analysis an MBA can tackle the issue of endangered owls as well as other ethical issues and make thoughtful and informed decisions. Corporations often do their own stakeholder analyses and publish them as corporate social responsibility (CSR) reports.

利益相关者框架中的斑点猫头鹰问题

SPOTTED OWL ISSUE IN A STAKEHOLDER FRAMEWORK

 

 

2002 年萨班斯-奥克斯利法案

THE SARBANES-OXLEY ACT OF 2002

由于 1990 年代末和 2000 年代初的企业丑闻，国会被迫对美国企业的道德规范进行立法。政府监管和私人自我监管的体系不完善。耻辱殿堂包括泰科、施乐、Qwest、新光、世通、Adelphia、安然、环球电讯、HealthSouth、ImClone 和瑞士信贷第一波士顿，以及安达信。其他国际丑闻主要集中在流氓交易员身上，他们独自积累了数百万美元的交易损失。这个流氓画廊包括巴林银行的尼克·利森（亏损 12 亿美元）、住友银行的滨中康夫（亏损 18 亿美元）和 Allfirst 的约翰·鲁斯纳克（亏损 7.5 亿美元）。

As a result of the corporate scandals of the late 1990s and early 2000s, Congress was forced to legislate ethics in corporate America. The system of government regulation and private self-regulation was inadequate. The hall of shame includes Tyco, Xerox, Qwest, Sunbeam, WorldCom, Adelphia, Enron, Global Crossing, HealthSouth, ImClone and Credit Suisse First Boston, and Arthur Andersen. Other international scandals centered on rogue traders left alone to amass millions of dollars of trading losses. This rogues’ gallery included Nick Leeson at Barings ($1.2 billion loss), Yasuo Hamanaka at Sumitomo ($1.8 billion loss), and John Rusnak at Allfirst ($750 million loss).

如果员工、会计师和律师打算做错事，再多的立法也无法阻止他们，但国会认为这至少会让事情变得更加困难，并向其他人发出三思而后行的信息。2005 年生效的萨班斯-奥克斯利法案（SOX 或 SARBOX）和相关机构法规的新规定包括四大类新规则：

Where employees, accountants, and lawyers intend to do wrong, no amount of legislation will stop them, but Congress felt that it would at least make it more difficult and send a message to others to think twice. The new provisions of the Sarbanes-Oxley Act (SOX or SARBOX) and related agency regulations that became effective in 2005 include four broad categories of new rules:

 

 

财务会计制度

Financial Accounting Rules

• 审计委员会必须仅由独立董事和至少一名财务专家组成。
• Audit committee must consist solely of independent directors and at least one financial expert.
• 首席执行官 (CEO) 和首席财务官 (CFO) 必须证明他们的财务报表公允地反映了公司的财务状况和结果。
• Chief executive officers (CEOs) and chief financial officers (CFOs) must certify that their financial statements fairly present the financial condition and results of the company.
• SEC 有权建立新的上市公司会计监督委员会，以结束失败的行业自律。
• The SEC has the power to establish the new Public Company Accounting Oversight Board to end failed industry self-regulation.

 

 

内部控制制度

Internal Control Rules

• 首席执行官和首席财务官必须证明财务报告内部控制的工作体系。
• CEOs and CFOs must certify the working system of internal controls over financial reporting.
• 外部审计师必须证明并报告管理层对其内部控制系统强度的评估。
• Outside auditors must attest to and report on management’s evaluation of the strength of its system of internal controls.
• 第 404 节要求对大型公司进行年度审计。
• Section 404 requires annual audits for larger corporations.

 

 

执行道德行为准则

Executive Ethical Conduct Rules

• 上市公司必须为其最高行政人员和高级财务官制定道德行为准则。
• Public companies must adopt a code of ethical conduct for their most senior executive and senior financial officers.
• 上市公司不能向其执行官或董事提供贷款。
• Public companies cannot make loans to their executive officers or directors.
• 如果财务报表因“重大不符合”报告要求而被重述，首席执行官和首席财务官可能需要退还报酬。
• CEOs and CFOs can be required to return compensation if financial statements are restated due to “material noncompliance” with reporting requirements.
• 禁止官员、董事和其他“内部人士”在养老基金停电期间交易公司股票。
• Officers, directors, and other “insiders” are prohibited from trading company stock during pension-fund blackout periods.
• 对举报公司不当行为的举报人提供新的保护措施，使其免遭高管报复。
• New protection from executive retribution for whistle-blowers on corporate misdeeds.

 

 

关联方道德行为规范

Ethical Conduct Rules for Related Parties

• 律师的新职业职责。
• New professional responsibilities for lawyers.
• 针对金融分析师的新利益冲突规则。
• New conflict-of-interest rules for financial analysts.

除了这些规则之外，在纽约证券交易所 (NYSE) 和纳斯达克上市的上市公司还有许多额外的上市标准，以解决萨班斯-奥克斯利法案未解决的缺乏公司治理标准的问题。

In addition to these rules, public companies listed on the New York Stock Exchange (NYSE) and the NASDAQ have many additional listing standards that address the lack of corporate governance standards that were not addressed by the Sarbanes-Oxley Act.

萨班斯-奥克斯利法案要求的控制欺诈和腐败的内部控制系统复杂且审计成本高昂。Treadway 委员会 (COSO) 的赞助组织委员会准备了一份关于公司内部控制的综合研究，称为“内部控制综合框架”。美国证券交易委员会 (SEC) 接受它作为公司官员、审计师和合规专业人员用于遵守萨班斯-奥克斯利法案的批准框架。

The internal controls systems to control fraud and corruption that the Sarbanes-Oxley Act requires are complex and expensive to audit. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) prepared a comprehensive study of corporate internal controls called the “Internal Control-Integrated Framework.” The Securities and Exchange Commission (SEC) accepts it as the approved framework for corporate officials, auditors, and compliance professionals to use to comply with Sarbanes-Oxley.

Scott Green 的《萨班斯-奥克斯利法案经理指南》中包含了实施全面的内部控制系统的优秀框架。这本书为合规官提供了一种实用的方法，称为 Control Smart Approach，用于将多卷 COSO 框架整合到行动中：

An excellent framework to implement a comprehensive system of internal controls is contained in Scott Green’s Manager’s Guide to the Sarbanes-Oxley Act. This book provides compliance officers a practical methodology called the Control Smart Approach to integrate the multivolume COSO framework into action:

 

 

1. 识别来自组织内部和外部的可能威胁。

1. Identify the possible threats from within and outside the organization.

2. 确定公司内的所有流程。

2. Identify all the processes within your company.

3. 使用控制评估工具识别易受攻击的流程差距。

3. Identify the vulnerable process gaps with control assessment tools.

4. 实施内部控制以填补空白，并用强有力的控制流程填补空白。

4. Implement internal controls to fill gaps and fill them with strong control processes.

5. 通过性能和管理统计的预警系统监控和测试控制。

5. Monitor and test the controls with an early warning system of performance and management statistics.

萨班斯-奥克斯利法案的所有努力似乎都未能阻止潮流。萨班斯-奥克斯利法案实施后，其他公司丑闻发生了：2003 年的快速共同基金交易（Putnam、Invesco 和 Janus），2004 年保险业的投标操纵（Marsh & McLennan），以及 2004 年 Fannie Mae 的恶劣会计2005年，耶鲁大学国际公司治理研究所的负责人也卷入了一场关于他的费用账户的丑闻。

All the efforts of Sarbanes-Oxley have not appeared to stem the tide. After implementation of Sarbanes-Oxley, other corporate scandals occurred: rapid mutual-fund trading in 2003 (Putnam, Invesco, and Janus), bid rigging in the insurance industry in 2004 (Marsh & McLennan), and egregious accounting at Fannie Mae in 2004. Even the head of Yale University’s International Institute for Corporate Governance was caught in 2005 in a scandal concerning his expense account.

2008 年的次级抵押贷款崩溃是债券评级机构、抵押贷款经纪人、银行家、投资者和房主道德败坏的先例。作为回应，国会于 2010 年通过了多德-弗兰克华尔街改革和消费者保护法案。MBA 需要了解他们工作的道德环境以及他们帮助创造的道德环境。

The subprime mortgage meltdown in 2008 was the granddaddy lapse of ethics on the part of the bond rating agencies, mortgage brokers, bankers, investors, and home owners. In response Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act in 2010. MBAs need to be aware of the ethical environment that they work in and the ones that they help to create.

 

 

关键道德要点

KEY ETHICS TAKEAWAYS

企业的社会责任——企业不仅要对所有者负责的概念

Social Responsibility of Business—Concept that businesses are accountable to more than their owners

相对主义及其四种形式——避免做出道德决定的原因

Relativism and Its Four Forms—Reasons to avoid making ethical decisions

利益相关者分析——考虑谁受业务决策影响的框架

Stakeholder Analysis—A framework considering who is affected by a business decision

2002 年的萨班斯-奥克斯利法案——一项试图对美国企业道德规范进行立法的联邦法律

Sarbanes-Oxley Act of 2002—A federal law attempting to legislate ethics in corporate America

第 3 天

Day 3

会计

ACCOUNTING

会计是商业语言。公司需要向全世界传达他们的成果。他们的受众包括员工、投资者、债权人、客户、供应商和社区。在公司内部，会计信息提供了一种控制、评估和计划运营的方法。无论受众或职能如何，会计都是数字。会计师（a-count-ants）“数豆子”，以便记录、总结和分析业务活动。会计师从一开始就存在，教授不会让你忘记它。

Accounting is the language of business. Corporations need to communicate their results to the world. Their audience includes employees, investors, creditors, customers, suppliers, and communities. Within the company, accounting information provides a means to control, evaluate, and plan operations. Whatever the audience or function, accounting is numbers. Accountants (a-count-ants) “count the beans” so that business activity can be recorded, summarized, and analyzed. Accountants have been around from the beginning of time, and professors don’t let you forget it.

在圣经时代，会计师会记录社区筒仓中储存了多少谷物。你认为所罗门王怎么知道干旱期间只有三十天的粮食供应？它来自会计师。古往今来，会计师们一直用手指、算盘和计算器来记录。在现代，会计已经超越了存储谷物的物理计数。会计回答有关企业的这些基本问题：

In biblical times the accountants kept track of how much grain was stored in the community’s silos. How do you think King Solomon knew that there was only a thirty-day supply of grain during a drought? It was from the accountants. Throughout the ages accountants have kept track with their fingers, abacuses, and calculators. In modern times accounting has gone beyond the physical count of grain in storage. Accounting answers these basic questions about a business:

 

 

公司拥有什么？

What does a company own?

公司欠别人多少钱？

How much does a company owe others?

公司的运营表现如何？

How well did a company’s operations perform?

公司如何获得现金来资助自己？

How does the company get the cash to fund itself?

 

 

“当然，腓尼基人是最早的会计。”

“THE PHOENICIANS, OF COURSE, WERE THE FIRST ACCOUNTANTS.”

 

 

所有公司活动最终都必须以美元衡量，这就是会计的用武之地，不管你喜不喜欢。虽然这个领域可能看起来很乏味，但您必须具备会计的应用知识才能在商业世界中发挥作用。因为知识就是力量，MBA 需要通晓会计知识才能理解其功能；更重要的是，他们必须能够为决策目的索取和使用会计信息。例如，具有会计知识的律师可以解释财务报表以获得有价值的信息。在和解谈判中，他们成为一股不可忽视的力量。因为员工的绩效通常是用会计数据来评估的，所以会计知识是必不可少的。

All corporate activities must eventually be measured in dollars, and that is where accounting comes in, like it or not. Although this area may appear tedious, you must have a working knowledge of accounting to function in the business world. Because knowledge is power, MBAs need to be literate in accounting to understand its function; more important, they must be able to ask for and use accounting information for decision-making purposes. Lawyers with accounting knowledge, for example, can interpret financial statements to get valuable information. In settlement negotiations, they become a force to be reckoned with. Because employee performance is often evaluated with accounting data, a knowledge of accounting is essential.

然而，掌握复杂会计规则的专业知识并不是 MBA 的目标。因此，我的目标是为您提供基础知识，而不是让您成为注册会计师。由于企业的每一项职能，包括财务、运营和营销，都使用会计师生成的数字，因此掌握基本原理并仔细阅读本章非常重要。

Having expert knowledge of complex accounting rules, however, is not the MBA’s goal. Therefore, my aim here is to give you the basics, not to make you a CPA. Because every function of business, including finance, operations, and marketing, uses the numbers generated by the accountants, it is important to grasp the fundamentals and read this chapter carefully.

 

 

公认会计原则

GAAP RULES

会计有无数的规则。你不应该试图记住它们，但你应该足够熟悉它们以便与注册会计师交流。会计规则设定了标准，以便公司的财务报告可以在平等的基础上进行比较。会计的管理规则称为公认会计原则(GAAP)。这些“差距”规则是多年来制定的，类似于法律界的先例。

Accounting has innumerable rules. You should not attempt to memorize them, but you should become sufficiently familiar with them to communicate with CPAs. Accounting rules set the standards so that financial reports of companies may be compared on an equal basis. Accounting’s governing rules are called Generally Accepted Accounting Principles (GAAP). These “Gap” rules have been developed over the years and are analogous to the precedents in the legal profession.

随着新的商业活动领域的发展，财务会计准则委员会(FASB) 编写了额外的规则来处理这些情况。多年来，该机构制定了一百多条“Fasbee”规则，会计师通过编号引用它们。

As new areas of business activity developed, the Financial Accounting Standards Board (FASB) wrote additional rules to deal with these situations. This body had generated over a hundred “Fasbee” rules over the years, and accountants referred to them by number.

2009 年，经过数十年的声明和数百条规则，FASB 终于创建了会计准则编纂(ASC)。虽然没有改变规则，但 ASC 将所有规则组织成主题，以便于参考。目前，ASC 被认为是公认会计原则的单一来源。会计师仍然使用旧的 FASB 规则编号作为参考。

In 2009, after decades of pronouncements and hundreds of rules, the FASB finally created the Accounting Standards Codification (ASC). Although it did not change the rules, the ASC organized all the rules into topics for easier reference. Currently, the ASC is considered the single source of Generally Accepted Accounting Principles. Accountants still use the old FASB rule numbers for reference.

会计也是国际关注的问题，尤其是对于跨国公司而言。国际会计准则 委员会(IASB) 制定了自己的一套准则，称为国际财务报告准则(IFRS)。会计师认为这是一个不太详细的“基于原则”的规则体系，允许公司使用他们的判断。相比之下，美国的 GAAP 规则是“基于规则”的，公司必须遵守明确定义的规则。

Accounting is also an international concern, especially for multinational corporations. The International Accounting Standards Board (IASB) has created its own set of guidelines, called the International Financial Reporting Standards (IFRS). Accountants consider it a less-detailed “principles-based” system of rules, which permits companies to use their judgment. In contrast, the GAAP rules in the United States are “rules based” and companies must adhere to well-defined rules.

2002 年，FASB 和 IASB 同意开始其系统的“融合”过程。迄今为止，既没有就系统的细节也没有就实施日期达成一致。

In 2002, the FASB and IASB agreed to begin the process of “convergence” of their systems. To date neither the details of the system nor an implementation date have been agreed upon.

 

 

会计的基本概念

THE FUNDAMENTAL CONCEPTS OF ACCOUNTING

要了解会计，在你进入数字之前，你首先必须熟悉基本概念。规则并不能说明全部情况。以下七个概念和词汇不是一套法律，而是一套指导政策，是所有会计规则和报告的基础。

To understand accounting, before you get into the numbers you first must become familiar with the underlying concepts. The rules do not tell the whole story. The following seven concepts and vocabulary are not a set of laws, but rather a guiding set of policies that underlie all accounting rules and reporting.

 

 

实体

The Entity

现金和应计会计

Cash and Accrual Accounting

客观性

Objectivity

保守主义

Conservatism

持续经营

Going Concern

一致性

Consistency

重要性

Materiality

 

 

实体

THE ENTITY

会计报告传达特定实体的活动。会计师报告所涵盖的参数必须清楚。报告实体可以是单个杂货店、生产工厂、整个企业或企业集团。例如，Darden Restaurants 是一个公司实体。Red Lobster 和 Olive Garden 连锁店也是其中的实体。

Accounting reports communicate the activities of a specific entity. The parameters covered by an accountant’s report must be clear. A reporting entity can be a single grocery store, a production plant, an entire business, or a conglomerate. For example, Darden Restaurants is a corporate entity. The Red Lobster and Olive Garden chains are also entities within it.

 

 

收付实现制与权责发生制

CASH BASIS VERSUS ACCRUAL ACCOUNTING

如何计算豆子很重要。使用收付实现制会计，只有在现金易手时才记录交易。非常小的企业可以从他们的支票账户登记册中获得他们需要的所有会计信息。如果一家商店在 2012 年支付了两年的租金，则所有租金成本将在 2012 年记为成本，而不是在两年期间。当一家小型机械车间购买电动工具时，其成本将在购买时记录，而不是在工具的使用寿命内记录。明白了吗？现金会计会告诉您何时以及有多少现金易手，但它不会试图将开展业务的成本与其相关销售额相匹配。

How the beans are being counted is important. Using cash basis accounting, transactions are recorded only when cash changes hands. Very small businesses can get all the accounting information they need from their checking account register. If a store pays two years’ rent in 2012, all the rent cost would be recorded as a cost in 2012, not over a period of two years. When a small machine shop purchases a power tool, its cost would be recorded when it was purchased, not over the useful life of the tool. Get the idea? Cash accounting tells you when and how much cash changed hands, but it doesn’t try to match the costs of conducting business with their related sales.

大多数规模较大的公司都使用权责发生制会计方法。权责发生制会计在不考虑现金流动的情况下确认活动的财务影响。Target 的租金成本每月与入住收益一起记录。波音飞机工厂铆钉枪的成本是在工人们在工厂车间使用工具的整个使用寿命期间记录下来的。由于波音采购的美元规模，现金会计会扭曲其财务报表。因此，权责发生制会计提出了两个相关问题，即分配和匹配，因为活动和现金流动通常不会同时发生。

Most companies of any significant size use the accrual accounting method. Accrual accounting recognizes the financial effect of an activity when the activity takes place without regard to the movement of cash. Target’s rental costs are recorded each month with the benefits of occupancy. The cost of rivet guns at Boeing’s aircraft factory is recorded over the useful life of the tools as workers use them on the factory floor. Due to the dollar magnitude of Boeing’s purchases, cash accounting would distort its financial statements. Accrual accounting, as a consequence, raises two related issues, allocation and matching, because activity and cash movement most often do not occur at the same time.

 

 

会计期间的分配。由于损益表反映的是特定时期内的活动，因此确认时期非常重要。如果 IBM 于 2012 年 12 月 31 日向福特汽车公司赊销了一台大型计算机，权责发生制将在签订具有约束力的合同时记录 2012 年的销售，而不是福特在 2013 年实际支付现金时的记录。销售可以记录在那一点，因为那时福特在法律上有义务接收计算机。这也是IBM 会计记录确认销售及其相关成本和利润的时期。另一方面，福特将确认或累积并分配在其使用寿命内使用计算机的成本。

Allocations to Accounting Periods. Because profit-and-loss statements reflect activities over a specific time, the period of recognition is very important. If IBM sold a large computer on credit to Ford Motor Company on December 31, 2012, accrual accounting would record the sale in 2012 when the binding contract was signed, not when Ford actually laid out the cash in 2013. The sale could be recorded at that point, because it was then that Ford became legally bound to take delivery of the computer. That was also the period in which IBM’s accounting records would recognize the sale and its related costs and the profits. Ford, on the other hand, would recognize or accrue and allocate the cost of using the computer over its useful life.

 

 

匹配。使用与分配相同的逻辑，一个时期内的销售额与其相关的销售成本或同一会计期间的销售成本 (COGS)相匹配。通过将销售额与其相关成本相匹配，您可以计算出公司实际赚取的利润。例如，当 Safeway 在 2012 年 12 月 31 日销售新鲜农产品，但直到 2013 年才支付供应商的账单，权责发生制会计仍将记录与这些销售相关的 2012 年成本。Safeway 2012 年的销售产生了费用，因此，销售应在同年分配相关成本。没有既定的分配和匹配政策，会计师可以通过选择何时记录销售或费用来掩盖或延迟不良结果，从而轻松操纵财务报告。

Matching. Using the same logic as in allocation, sales made in one period are matched with their related selling costs or cost of goods sold (COGS) in the same accounting period. By matching sales dollars with their related costs, you can figure the profit a company has actually made. For example, when Safeway sells fresh produce on December 31, 2012, but doesn’t pay the supplier’s bill until 2013, accrual accounting will nevertheless record the costs related to those sales in 2012. Safeway’s sales in 2012 caused the expense, and therefore, the sales should have the related costs allocated against them in the same year. Without established policies for allocation and matching, accountants could easily manipulate financial reports by choosing when to record sales or expenses in order to cover up or delay bad results.

 

 

交易定义和目的

TRANSACTION DEFINITION AND OBJECTIVITY

会计记录仅包含已“完成”且具有“可量化”货币价值的交易。尚未完成但被认为是“确定的事情”的销售不能记录。即使来自 CaseIH 的一位值得信赖的推销员发誓说农夫琼斯肯定会购买联合收割机，会计师也会拒绝。出于他的会计目的，销售尚未发生。CaseIH 尚未交付机器，农民也未签署可强制执行的合同。

Accounting records only contain transactions that have been “completed” and that have a “quantifiable” monetary value. Sales that have not been completed, but are thought of as “sure things,” cannot be recorded. Even if a trustworthy salesman from CaseIH swears that farmer Jones is a sure bet to buy a combine, the accountant would say no. For his accounting purposes, the sale has not taken place. CaseIH has not delivered the machinery, nor has the farmer signed an enforceable contract.

会计师也有一个客观性规则，可以在有疑问时为他们提供指导。必须有合理且可验证的证据来支持交易，否则不会被记录。

Accountants also have an objectivity rule to guide them when in doubt. There must be reasonable and verifiable evidence to support the transaction, or else it does not get recorded.

例如，公益活动产生的商誉不能记在账上。你能赋予它什么价值？Archer Daniels Midland (ADM) 定期进行电视宣传，告诉消费者与世界其他地区相比，美国的食品有多么便宜。一名会计师如何客观地评估感恩的美国人或现任国会议员心中对公司的“好感”？专利和发明也很难估价。如果杜邦公司以 1,000,000 美元的价格从一位发明家手中购买了一项新化学品的专利，那么在账簿上的记录为 1,000,000 美元。该专利具有可量化的市场价值。但是，如果杜邦公司的一位科学家在实验室中开发了一种新工艺，则会计师在该创新被出售之前无法对其进行记录。

For example, the goodwill generated by a public service campaign cannot be recorded on the books. What value could you put on it? Archer Daniels Midland (ADM) regularly runs TV propaganda telling consumers how cheap food is in America compared with the rest of the world. How could an accountant objectively put a dollar value on the “good feelings” directed toward the company in the hearts of grateful Americans or incumbent congressmen? Patents and inventions are also hard to value. If Du Pont purchases a patent on a new chemical from an inventor for $1,000,000, it would be recorded on the books at $1,000,000. The patent has quantifiable market value. However, if a Du Pont scientist developed a new process in the lab, the accountants could not record the innovation until it was sold. The accountant would need to have a contract and a canceled check to substantiate the entry in the books.

在 2002 年 WorldCom 倒闭的情况下，其电信网络资产在账面上被高估了 33 亿美元。会计师将本地访问的持续成本添加到他们网络的价值中，而通过本地运营商拨打客户的长途电话本应是普通成本。

In the case of WorldCom’s collapse in 2002, their telecommunications network assets were overvalued on the books by $3.3 billion. Accountants added the ongoing costs for local access to the value of their network when they should have been ordinary costs to place customers’ long-distance calls through local carriers.

 

 

会计保护和历史成本

ACCOUNTING CONSERVATION AND HISTORICAL COSTS

当公司发生可能发生且可以合理估计的损失时，会计师会记录这些损失，即使损失实际上并未实现。当收益预计，会计师推迟记录它们，直到它们实际变现。如果在 2010 年，国际纸业公司的管理层预计 2012 年出售其曼哈顿公司总部将获得巨额利润，那么他们要到 2012 年才能记录利润。他们搬到孟菲斯是不确定的。管理层可能会改变主意，否则房地产市场可能会暴跌。但为了争论起见，我们假设国际纸业在 2010 年发现，在 2012 年它必须清理其建筑物下方的有毒废物池。管理层将不得不聘请一名顾问来估算清理成本并在 2010 年记录该成本。这样，财务报表的读者将被警告 2012 年乌云笼罩地平线。同样，必须每年审查并披露的或有负债，以确保读者了解其可能对公司资产造成的减值。会计保守主义支配着财务报表的编制。如有疑问，请保持保守。会计记录仅包含可衡量和可验证的财产、债务、销售额和成本。

When companies incur losses that are probable and that can reasonably be estimated, accountants record them, even if the losses have not actually been realized. When gains are expected, accountants postpone recording them until they are actually realized. If in 2010 the management of International Paper Company anticipated a big profit in 2012 on the sale of their Manhattan corporate headquarters, they could not record their profit until 2012. Their move to Memphis was uncertain. Management could have changed their minds, or the real estate market could have tumbled. But for the sake of argument, let’s assume that International Paper discovered in 2010 that in 2012 it would have to clean a toxic-waste pool beneath its building. Management would have to hire a consultant to estimate the cost of cleanup and record that cost in 2010. In this way, the financial-statement readers would be warned of dark clouds looming over the horizon in 2012. In the same way, the ongoing lawsuits related to asbestos that many companies battle are contingent liabilities that must be reviewed annually and disclosed to ensure readers understand their possible impairment of corporate assets. Accounting conservatism governs the preparation of financial statements. When in doubt, be conservative. Accounting records contain only measurable and verifiable properties, debts, sales, and costs.

保守主义还要求交易按其历史成本记录。国际纸业的纽约总部在房地产繁荣期间升值，但这种收益无法被认可，即使该公司在 1600 年代为印第安人支付了一些小装饰品。记录继续以为交换财产而给予印第安人的珠子为代价对房地产进行估价。在会计师看来，建筑物的价值可能会在出售时贬值。

Conservatism also dictates that transactions be recorded at their historical costs. International Paper’s New York headquarters appreciated in value during the real estate boom, and yet this gain could not be recognized, even if the company had paid the Indians a few trinkets for it in the 1600s. The records continue to value the real estate at the cost of the beads given to Indians in exchange for the property. In the accountant’s mind, the value of the building may decline by the time it’s sold.

如果资产价值低于记录成本，那就是另一回事了。保守主义要求今天承认损失。否则可能会误导财务报表的读者认为所代表的资产至少值得其历史成本。

If the value of an asset falls below the recorded cost, that’s another story. Conservatism dictates that the loss be recognized today. To do otherwise could mislead the reader of a financial statement to believe that the assets represented are at least worth their historical cost.

存货的货品价值亦按历史成本列账。即使价格发生变化，客观价格也是企业过去支付的价格。必须有可验证的采购订单和账单来支持成本。例如，如果 Staples Office Supplies 在其账簿上使用 International Paper 生产的便签纸，它将按成本对纸张进行估值。即使同一存货的再订货成本上升，现有商品的成本仍将保持在 Staples 账面的历史成本。

The value of goods held in inventory is also stated at historical cost. Even if prices change, the objective price is that which the business paid historically. There must be verifiable purchase orders and bills to support the cost. For instance, if Staples Office Supplies carries notepaper produced by International Paper on its books, it would value the paper at cost. Even if reorder costs for the same inventory had gone up, the cost of the merchandise on hand would remain at Staples’ historical cost on the books.

 

 

持续经营

GOING CONCERN

财务报表将企业描述为经营实体。分配给会计记录中项目的价值假设企业是持续经营的。会计师假定公司将在可预见的未来继续经营；因此，财务报表中指定的价值不是“甩卖”价格。如您所知，他们使用历史成本。例如，轧钢设备的购买成本很高。它可能对 US Steel 等仍在运营的制造公司具有巨大价值，但在破产拍卖中出售时，其价值将非常小。二手工业设备对外人来说价值有限。因此，假设公司正在高效地使用其机器，会计记录使用历史成本。

Financial statements describe businesses as operating entities. The values assigned to items in the accounting records assume that the business is a going concern. Accountants presume that companies will continue to operate in the foreseeable future; therefore, the values assigned in the financial statements are not “fire sale” prices. They use historical costs, as you already know. Steel-rolling equipment, for example, is expensive to purchase. It may have great value to an ongoing manufacturing company such as US Steel, but put up for sale at a bankruptcy auction, its value would be pennies on the dollar. Used industrial equipment has limited value to outsiders. Accordingly, accounting records use historical costs assuming that the company is using its machinery productively.

 

 

一致性

CONSISTENCY

一致性概念对于财务报表的读者来说至关重要。会计规则要求一个实体年复一年地使用相同的会计规则。这使分析师能够将过去的结果与当前的结果进行比较。与前面介绍的其他规则一样，这条规则试图最大限度地减少商人喜欢从事的会计猴子生意的诱惑，以掩盖不良结果。

The consistency concept is crucial to readers of financial statements. Accounting rules demand that an entity use the same accounting rules year after year. That enables an analyst to compare past with current results. This rule, like the others presented earlier, tries to minimize the temptations of accounting monkey business that businessmen like to engage in to cover up bad results.

一致性规则坚持公司每年都以相同的方式评估其存货。可用的主要方法是FIFO（先进先出）或LIFO（后进先出）基础。使用先进先出法，最早的商品采购成本“首先”被确认为成本，将最近采购的商品成本留在持有待售的库存价值中。使用后进先出法，货物的“最后”成本首先被确认为成本，将最早的成本留在存货价值中。会计方法独立于存货的物理移动。这只是一种会计方法。正如您想象的那样，如果您可以随意更改会计方法，狡猾的会计师就可以年复一年地操纵财务报表。一致性要求每年都使用相同的会计方法。

The consistency rule insists that companies value their inventory the same way from year to year. The major methods available are a FIFO (First In First Out) or LIFO (Last In First Out) basis. Using FIFO, the oldest purchase costs of goods are recognized as costs “first,” leaving the most recently purchased cost of goods in the value of inventory held for sale. Using LIFO, the “last” costs of goods are recognized as costs first, leaving the oldest costs in the value of inventory. The accounting method is independent of the physical movement of inventory. It is just an accounting method. As you might imagine, if you could change accounting methods at will, a crafty accountant could manipulate the financial statements from year to year. Consistency requires that the same accounting method be used from year to year.

作为 FIFO 和 LIFO 方法的示例，考虑一个硬币经销商，他的陈列柜中只有两个相同的金币。一个是他在 1965 年以 50 美元的价格购买的，另一个是他在 2012 年以 500 美元的价格购买的。一位钱币收藏家来到他的商店，以 1,000 美元的价格购买了一枚硬币。使用 FIFO，店主将在他的会计记录中记录 1,000 美元的销售额、50 美元的成本以及由此产生的 950 美元的利润。他剩余的库存将反映一枚历史成本为 500 美元的硬币。购买的第一枚硬币的成本首先被记录为销售商品的成本。使用替代的 LIFO 方法，所有者将记录 500 美元的成本，而利润仅为 500 美元。他的存货记录会显示一枚价值 50 美元的硬币。最后的成本最先使用。实际出售的硬币是 1965 年还是 2012 年收购的，并不重要。这只是一种会计方法。但是所选择的方法会极大地影响公司计算利润和评估存货的方式。那确实重要。

As an example of FIFO and LIFO methods, consider a coin dealer who has only two identical gold coins in his showcase. One he bought in 1965 for $50, and the other he purchased in 2012 for $500. A numismatist comes to his shop and buys one of the coins for $1,000. Using FIFO, the shop owner would record a sale of $1,000, a cost of $50, and a resulting profit of $950 in his accounting records. His remaining inventory would reflect one coin at a historical cost of $500. The cost of the first coin purchased was the first to be recorded as a cost of goods sold. Using the alternate LIFO method, the owner would record a cost of $500, and a profit of only $500. His inventory records would show a coin with a value of $50. The last cost was used first. Which coin was actually sold, the 1965 or the 2012 acquisition, does not matter. It’s only an accounting method. But the method chosen dramatically affects the way a company calculates profits and values inventory. That does matter.

如果由于“重大”原因需要改变会计方法，财务报表必须在报告末尾的脚注中说明原因。脚注还必须说明该变化如何影响当年的利润和资产价值。你可以跑，但你不能躲过会计师。

If a change of accounting method is necessary for a “substantial” reason, the financial statements must state the reason in the footnotes located at the end of the report. The footnotes must also state how the change affected the profits and asset values that year. You can run, but you cannot hide from the accountants.

 

 

重要性

MATERIALITY

财务报表的一个重要警告是它们并不精确到一分钱，即使您认为顽强的会计师会出具此类报告。事实上，它们只是在实质上是正确的，这样读者才能对一个实体的立场有一个相当明确的看法。财务报表提供了实质上准确的画面，以便合理的人可以根据该报告做出明智的决定。对于小型汽水机的财务报表，一百美元的错误可能会严重扭曲记录，而十美元的错误则不会。相比之下，像可口可乐这样的大型跨国公司可能会在其报告中出现数百万美元的错误，并且不会严重扭曲决策的情况。

An important caveat of financial statements is that they are not exact to the penny, even though you would expect that tenacious accountants would produce such reports. In fact, they are only materially correct so that a reader can get a fairly stated view of where an entity stands. Financial statements give a materially accurate picture so that a reasonable person can make informed decisions based on the report. For a small soda fountain’s financial statements, a one-hundred-dollar error may materially distort the records, while a ten-dollar error may not. In contrast, huge multinational companies like Coca-Cola may have million-dollar errors in their reports and not materially distort the picture for decision making.

 

 

到现在为止，您可以开始深入了解会计师如何看待企业，以及为什么他们在大多数情况下甚至作为人也是保守的。在我之前的版本中，我展示了一幅漫画，取笑会计师的保守主义。我在 Arthur Andersen LLP 的公告板上找到了它，我曾在那里担任审计师。亚瑟在我离开后的几年里迷失了方向，并在 2001 年因涉及安然倒闭的欺诈行为而倒闭。剩下的只有四大会计师事务所：普华永道会计师事务所、毕马威会计师事务所、德勤会计师事务所和安永会计师事务所。为了与变化保持一致，我在下面选择了不同的卡通片。

By now you can begin to develop an insight into how accountants think about businesses and possibly why they are, for the most part, conservative even as people. In my previous edition I showed a cartoon that poked fun at the conservatism of accountants. I’d found it on a bulletin board at Arthur Andersen LLP, where I had worked as an auditor. Arthur strayed in the years after I left and collapsed in 2001 in connection with its fraud involving the collapse of Enron. That left only the Big Four accounting firms: PricewaterhouseCoopers LLP, KPMG LLP, Deloitte Touche Tohmatsu LLP, and Ernst & Young LLP. In keeping with the changes I have selected a different cartoon, below.

“新来的会计，先生。二加二又是四。”

“NEW FROM ACCOUNTING, SIR. TWO AND TWO IS FOUR AGAIN.”

 

 

财务报表

THE FINANCIAL STATEMENTS

MBA 没有接受过将交易输入计算机的培训；相反，他们受过教育来解释会计师生成的信息。财务报表是一段时间内记录的所有单项交易的摘要。财务报表是会计职能的最终产品。它们让感兴趣的用户有机会在简洁的摘要中看到发生了什么。要了解一家公司，你必须能够阅读和理解三大财务报表：

MBAs are not trained to key transactions into a computer; rather they are schooled to interpret the information that accountants generate. The financial statements are the summary of all the individual transactions recorded during a period of time. Financial statements are the final product of the accounting function. They give interested users the opportunity to see in a neat summary what went on. To know a company, you must be able to read and understand three major financial statements:

 

 

资产负债表

The Balance Sheet

损益表

The Income Statement

现金流量表

The Statement of Cash Flows

 

 

资产负债表

THE BALANCE SHEET

定义

Definitions

要做好准备，您需要了解资产负债表的基本词汇。资产负债表显示公司拥有的资产、欠他人的负债以及所有者的累计投资。资产负债表显示截至特定日期的这些余额。它是公司在特定时间持股的快照。资产负债表是所有会计记录的基础，您必须熟悉它。以下是资产负债表的组成部分。

To set the stage you need to know the basic vocabulary of the balance sheet. The balance sheet presents the assets owned by a company, the liabilities owed to others, and the accumulated investment of its owners. The balance sheet shows these balances as of a specific date. It is a snapshot of a company’s holdings at a given time. The balance sheet is the foundation for all accounting records, and you must be familiar with it. The following are the components of balance sheets.

资产是公司为业务的未来利益而拥有的资源。

Assets are the resources that the company possesses for the future benefit of the business.

 

 

• 现金
• Cash
• 存货
• Inventory
• 客户应收账款——应收账款
• Customers receivables—accounts receivable
• 设备
• Equipment
• 建筑物
• Buildings

 

 

负债是特定于美元的义务，用于偿还借款、债务以及向他人提供商品或服务的其他义务。

Liabilities are dollar-specific obligations to repay borrowing, debts, and other obligations to provide goods or services to others.

 

 

• 银行债务
• Bank debt
• 欠供应商的款项——应付账款
• Amounts owed to suppliers—accounts payable
• 预付账户或客户预付款以交付商品和服务
• Prepaid accounts or advances from customers to deliver goods and services
• 欠税
• Taxes owed
• 欠雇员的工资
• Wages owed to employees

 

 

所有者权益是所有者对公司投资的累积美元衡量标准。他们的投资可以是现金、其他资产或公司收益的再投资形式。

Owners’ equity is the accumulated dollar measure of the owners’ investment in the company. Their investment can be either in the form of cash, other assets, or the reinvestment of earnings of the company.

 

 

• 普通股——所有者的投资
• Common stock—investment by owners
• 额外实收资本——所有者的投资
• Additional paid-in capital—investment by owners
• 留存收益——所有者对收益的再投资
• Retained earnings—reinvestment of earnings by owners

 

 

基本会计方程式

The Fundamental Accounting Equation

顾名思义，资产负债表是一张“资产负债表”。支配会计平衡的基本方程式是：

As the name implies, the balance sheet is a “balance” sheet. The fundamental equation that rules over accounting balance is:

 

 

资产（A）=负债（L）+所有者权益（OE）

Assets (A) = Liabilities (L) + Owners’ Equity (OE)

你拥有的（资产）等于你借入的（负债）和你为偿还债务而投资的（权益）的总和。这个等式或“身份”解释了公司会计记录中随时间推移发生的一切。记住它！

What you own (assets) equals the total of what you borrowed (liabilities) and what you have invested (equity) to pay for it. This equation or “identity” explains everything that happens in the accounting records of a company over time. Remember it!

 

 

 

 

“平衡”法案的例子

Examples of the “Balancing” Act

以一家名为 Bob's Market 的新本地超市为例，我将通过三个示例说明平衡行为的运作方式。

Using the example of a new local supermarket called Bob’s Market, I will give you three examples of how the balancing act works.

 

 

1. 市场开张时，鲍勃购买了一台收银机。资产在规模的左侧增加，而银行债务，一种负债，也在支付权的右侧增加。资产增加与负债增加相抵消。

1. When the market opened up for business, Bob purchased a cash register. Assets increased on the left side of the scale, while bank debt, a liability, was also increased on the right to pay for it. The asset increase was balanced by an increase in liability.

2. 当鲍勃投入自己的部分资金并吸引父亲的部分资金开市时，天平右侧的权益增加，左侧资产现金增加以平衡交易。

2. When Bob invested some of his own money and attracted some of his father’s to open the market, equity increased on the right side of the scale, and cash, an asset, increased on the left to balance the transaction.

3. 当商店成功时，它有望还清收银机的银行债务（右侧减少的负债）。现金，一种资产，将被减少，从而平衡左边的交易。

3. When the store becomes successful, it will hopefully be able to pay off its bank debt for the register (liabilities reduced on the right). The cash, an asset, would be reduced, thus balancing the transaction on the left.

所有交易都遵循这个平衡概念。如果没有平衡分录，就无法影响资产负债表的一侧。因此，当资产等于负债和所有者权益 (A = L + OE) 时，会计记录被称为“平衡”。如果记录不平衡，则会计师犯了错误。

All transactions adhere to this balancing concept. There is no way to affect one side of the balance sheet without a balancing entry. The accounting records are therefore said to be in “balance” when the assets equal the liabilities and owners’ equity (A = L + OE). If the records do not balance, an accountant has made a mistake.

 

 

会计流程：复式记账系统

The Accounting Process: The Double Entry System

您可能听说过，会计师在他们的账簿中记入日记帐分录来记录企业的每笔交易。会计师称他们的账簿为总账。会计科目表称为会计科目表。使用会计基本等式所示的相同平衡概念，资产增加放在左侧，称为借方。负债和所有者权益的增加放在右侧，称为贷方。在所有情况下，日记帐分录至少有两行数据，借方和贷方。减少资产的分录放在右边，即贷方，减少负债和权益的分录放在左边，即借方。由于这种右侧/左侧方法，每个账户交易的手动记录保存类似于一个T，因此这些记录被称为T 账户。

As you may have heard, accountants make journal entries in their books to record each of a business’s individual transactions. Accountants call their books the general ledger. The listing of the accounts is called the chart of accounts. Using the same balancing concept shown by accounting’s fundamental equation, asset additions are placed on the left side, called a debit. Liabilities and owners’ equity additions are placed on the right side, called a credit. In all cases, journal entries have at least two lines of data, a debit and a credit. Entries to reduce assets are placed on the right, a credit, and reductions of liabilities and equity are placed on the left, a debit. Because of this right-side/left-side method, the manual record keeping of each account’s transactions resembles a T, and consequently these records are called T accounts.

入账规则

RULES FOR ENTRIES INTO ACCOUNTS

举个例子，在年初，鲍勃和他的父亲为他们在商店的初始投资 15,000 美元发行了 1000 股股票。记录交易的日记帐分录如下所示：

To illustrate, at the beginning of the year Bob and his father issued themselves one thousand shares of stock for their initial investment of $15,000 in their store. The journal entry to record the transaction looked like this:

资产负债表分录#1

BALANCE SHEET JOURNAL ENTRY #1

账户名称：现金

ACCOUNT TITLE: Cash

（类型）：（资产）

(TYPE): (Asset)

借方： 15,000

DEBIT: 15,000

信用：

CREDIT:

效果：增加

EFFECT: increase

 

 

账户名称：普通股

ACCOUNT TITLE: Common Stock

（类型）：（原厂）

(TYPE): (OE)

借方：

DEBIT:

信用： 15,000

CREDIT: 15,000

效果：增加

EFFECT: increase

 

 

同样，债务的偿还将被记账为：

Similarly a repayment of a debt would be journalized as:

资产负债表分录 #2

BALANCE SHEET JOURNAL ENTRY #2

帐户名称：银行债务

ACCOUNT TITLE: Bank Debt

（类型）：（责任）

(TYPE): (Liability)

借方： 15,000

DEBIT: 15,000

信用：

CREDIT:

效果：减少

EFFECT: decrease

 

 

账户名称：现金

ACCOUNT TITLE: Cash

（类型）：（资产）

(TYPE): (Asset)

借方：

DEBIT:

信用： 15,000

CREDIT: 15,000

效果：减少

EFFECT: decrease

 

 

因为记录中的每个条目都平衡，所以在一段时间结束时，汇总各个“账户”及其净期末余额的整个资产负债表也平衡（A = L + OE）。

Because each entry to the records balances, at the end of a period of time, the entire balance sheet that summarizes the individual “accounts” and their net ending balances also balances (A = L + OE).

 

 

资产负债表示例

A Balance Sheet Example

让我们继续以本地杂货店为例，看看在其运营的第一年出现了哪些余额。

Let’s continue with the local grocery store example and see what balances appeared during its first year of operation.

 

 

Bob 下面的陈述类似于许多零售和制造公司的典型资产负债表。三件事值得注意。资产总和等于负债和所有者权益的总和。其次，资产在左边，负债和OE在右边，就像借方和贷方的分录一样。第三个值得注意的项目是，资产负债表是截至某个时间点，2012 年 12 月 31 日，一个特定日期。尽管企业是随着时间的推移买卖的结果，但资产负债表只是公司在规定时间的资源和义务的“快照”。

Bob’s statement below resembles the typical balance sheet of many retail and manufacturing firms. Three things are worth noting. The total of assets equals the total of liabilities and owners’ equity. Second, the assets are on the left and the liabilities and OE are on the right, just like the journal entries of debits and credits. The third noteworthy item is that the balance sheet is as of a point certain in time, December 31, 2012, a specific date. Even though a business is the result of buying and selling over time, the balance sheet is only a “snapshot” of what the company’s resources and obligations are at a stated time.

BOB'S MARKET，FAIRWAY，堪萨斯州，截至 2012 年 12 月 31 日的资产负债表

BOB’S MARKET, FAIRWAY, KANSAS, BALANCE SHEET AS OF DECEMBER 31, 2012

（运营第一年）

(the first year of operation)

流动性：当前和长期分类

Liquidity: Current and Long-Term Classifications

资产负债表的一个重要方面是资产和负债按照流动性从高到低的顺序列出。流动性是指资产转换为现金的能力。现金、客户应收账款和存货被标记为流动并列在第一位，因为它们很容易在下一个运营期间（通常是一年）内转移和转换为现金（即，它们是流动的）。设备不容易卖；因此，它被归类为固定资产、长期资产或非流动资产(NCA)，并列在流动项目下方。查看 Bob 的资产负债表以验证这些项目的位置。

An important aspect of the balance sheet statement is that the assets and liabilities are listed in order of their liquidity, from most liquid to least. Liquidity means the ability of an asset to be converted to cash. Cash, accounts receivable from customers, and inventory are labeled current and are listed first since they are easily transferred and converted into cash within the next operating period, typically in one year (i.e., they are liquid). Equipment is not easily sold; therefore, it is classified as fixed, long-term, or a noncurrent asset (NCA) and listed below the current items. Check out Bob’s balance sheet to verify the placement of these items.

负债方面，应付供应商账款、应付职工工资、应付税金为流动负债。它们是必须在一年内支付的短期债务。银行债务是长期或非流动负债 (NCL)，因为它将在几年内还清。

On the liabilities side, the accounts payable to suppliers, wages payable to employees, and taxes payable are current liabilities. They are short-term obligations that will have to be paid within a year. The bank debt is long-term or a noncurrent liability (NCL) because it will be paid off over a period of years.

 

 

营运资金

Working Capital

会计和金融中常用的术语是营运资金。它指的是公司在日常业务中不断“与之打交道”的资产和负债。它们也是最具流动性的资产，为财务报表读者提供了了解公司偿付能力的线索。因此，营运资本项目是公司的流动资产和负债。净营运资本是衡量偿付能力的指标，是流动资产总额减去流动负债总额。

A commonly used term in accounting as well as finance is working capital. It refers to the assets and liabilities that a company constantly “works with” as part of its daily business. They are also most liquid assets, giving a financial statement reader a clue to a firm’s solvency. Consequently, working capital items are the current assets and liabilities of the firm. Net working capital, a measure of solvency, is the total of current assets less the total of current liabilities.

 

 

流动资产−流动负债=净营运资金

Current Assets − Current Liabilities = Net Working Capital

Bob's Market 的净营运资金为 28,000 美元（115,000美元- 87,000 美元）。这是 Bob 为履行其当前义务而拥有的超额流动资产。从银行家的角度来看，拥有大量净营运资金的杂货店可能被认为具有良好的信用风险，因为该企业可以偿还债务。相反，它还可以向公司突袭者或运营分析师表明，店主在货架上持有过多商品或在收银机中持有过多现金，因此其库存管理不善。精明的经营者会将库存水平和手头现金降低到更有效的水平，并将差额作为股息收入囊中。适当的营运资金数额取决于行业。

At Bob’s Market net working capital amounts to $28,000 ($115,000 − $87,000). That’s Bob’s excess of liquid assets to make good on its current obligations. From a banker’s vantage point, a grocer with a large amount of net working capital may be considered a good credit risk because the business can make its debt payments. Conversely, it could also show a corporate raider or operations analyst that the store owner is mismanaging his inventory by holding too many goods on the shelves or too much cash in the registers. An astute operator would reduce inventory levels and the cash on hand to more efficient levels and pocket the difference as a dividend. The proper amount of working capital depends on the industry.

 

 

所有者权益如何适用

How Owners’ Equity Fits In

所有者权益代表公司对其所有者的长期义务。公司有义务根据公司的成功向所有者支付投资回报。OE 不像银行贷款那样具有固定的利率或期限，因此它被隔离在负债之下。只有在所有其他债务都还清后，业主才会得到付款。所有者的回报取决于公司的成功。如果无法偿还债务，公司可能会被迫破产。无法向投资者支付股息没有这样的惩罚。如果公司利润丰厚，所有者就赢了。否则，他们可能会损失所有投资。这就是所有权的风险。

Owners’ equity represents the long-term obligation of a company to its owners. Companies are obligated to pay the owners a return on their investment based on the success of the firm. OE does not carry a set rate of interest or maturity like a bank loan, so it is segregated below the liabilities. Owners are paid only after all other debt payments are made. An owner’s return is dependent on the success of the company. If debt repayments cannot be made, the firm can be forced into bankruptcy. The inability to pay a dividend to investors has no such penalty. If the company is highly profitable, the owners win. If not, they can lose all of their investment. That’s the risk of ownership.

通过将我们的会计恒等式从 A = L + OE 代数反转为 OE = A − L，您可以看到 OE 是公司的“剩余”权益，即资产减去负债。OE 也称为净值，因为它是所有其他义务之后的“净值”。就 1980 年代臭名昭著的房地产大亨唐纳德特朗普而言，他可能拥有数十亿美元的财产，但据报道，他的净资产在 1990 年暂时变为负值，因为他的债务甚至超过了他在纽约的财产价值约克城和大西洋城。

By reversing algebraically our accounting identity from A = L + OE to OE = A − L, you can see that OE is the “residual” interest of the firm, assets less liabilities. OE is also called net worth, as it is the “net” value after all other obligations. In the case of Donald Trump, the notorious real estate magnate of the 1980s, he may have owned billions of dollars of property, but temporarily his net worth reportedly became negative in 1990 as his debts became even larger than the value of his properties in New York City and Atlantic City.

所有者权益因经营而增加。企业买卖、提供和接受服务。希望一段时间后，公司通过这些活动增加了财富。如果净资产随着时间的推移而增加，那么它一定增加了 OE。

Owners’ equity is increased by conducting business. Businesses buy and sell and provide and receive services. Hopefully after a period of time, the company has increased its wealth with those activities. If the net assets increased over time, then it must have increased its OE.

资产负债表上的 OE 标题可能会受到两种方式的影响。投资者可以投入更多资金，也可以选择公司“保留”其利润。为此目的，“留存收益”行出现在资产负债表上。如果所有者想取出收益，他们可能会选择收取股息。股息减少了他们的累计留存收益。

The OE captions on the balance sheet can be affected in two ways. Investors can contribute more funds or they may elect that the company “retain” its profits. The line “retained earnings” is on the balance sheet for that purpose. If owners want to take out earnings, they may elect to receive dividends. Dividends reduce their accumulated retained earnings.

如果信息有用，会计师有时会编制所有者权益表和财务报表。这些详细报表概述了所有者的投资、他们的股票交易以及在这一年中支付给他们的股息。这些交易影响资产负债表上的所有者权益项目。所有者权益表，也称为股东权益变动表，属于次要报表。但是，对于拥有大量所有者活动的公司来说，这可能很重要。大公司总是制作这份声明，因为它揭示了许多公众感兴趣的交易。花点时间回到 Bob 的资产负债表，在您继续查看损益表之前查看其演示文稿。

Accountants sometimes prepare the Statement of Owners’ Equity with the financial statements if the information is useful. These detailed statements outline the owners’ investments, their stock transactions, and the dividends paid to them during the year. These transactions affect the owners’ equity captions on the balance sheet. The Statement of Owners’ Equity, also called the Statement of Changes Shareholders’ Equity, is considered a minor statement. However, it may be important for companies that have a great deal of owner activity. Large companies always produce this statement because it reveals many transactions that interest the public. Take a moment and go back to Bob’s balance sheet and review its presentation before you move on to the income statement.

 

 

损益表

THE INCOME STATEMENT

由于资产负债表显示特定日期的余额，损益表显示特定“时期”内活动和交易的“流量”。该期间可能是一个月、一个季度或一年。有销售收入和与这些收入相关的费用。当使用权责发生制正确匹配收入和支出时，差额就是“收入”。

As the balance sheet shows balances as of a specific date, the income statement shows the “flow” of activity and transactions over a specific “period.” That period may be a month, a quarter, or a year. There are revenues from sales and expenses relating to those revenues. When revenues and expenses are properly matched using accrual accounting, the difference is “income.”

 

 

收入−费用=收入

Revenue − Expenses = Income

损益表示例

An Income Statement Example

下面我们将查看 Bob's Market 的损益表，了解他在第一年的经营情况。

Below we’ll look at the income statement of Bob’s Market to see how his operation performed during his first year of business.

 

 

BOB'S MARKET, FAIRWAY, KANSA，截至 2012 年 12 月 31 日的年度损益表

BOB’S MARKET, FAIRWAY, KANSAS, INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2012

 

 

损益表术语

Income Statement Terminology

与资产负债表一样，损益表有几个值得注意的特征。在损益表中，费用的分类非常重要，因为计算的收入类型不同。每一个都提供了关于 Bob 经营业绩的特定见解。在阅读本术语部分时，请参考 Bob 的损益表。

As with the balance sheet, the income statement has several noteworthy features. In the income statement, the classifications of expenses are extremely important because different types of income are calculated. Each offers a particular insight about Bob’s operating results. Please refer to Bob’s income statement as you read through this terminology section.

 

 

毛利率。损益表的顶部计算毛利率。

Gross Margin. The top part of the income statement calculates gross margin.

 

 

毛利率=

Gross Margin =

销售-所售商品或服务的“直接”成本

Sales − The “Direct” Cost of the Goods or Services Sold

 

 

在这一点上，读者可以在不考虑公司费用负担的情况下判断公司是否盈利。Bob's Market 的毛利率是他的销售额减去销货成本 (COGS)。销货成本包括杂货成本以及与使杂货可售“直接”相关的所有成本，例如批发商的装运成本。在制造公司中，它包括生产成本、材料成本和人工成本。在像 Bob 这样的简单零售情况下，COGS 是通过以下公式计算的：

At this point, the reader can determine if the company is making a profit without considering the burden of corporate expenses. At Bob’s Market gross margin was his sales less the cost of goods sold (COGS). COGS includes the cost of groceries and all costs “directly” related to making the groceries salable, such as the cost of shipment from the wholesaler. In a manufacturing company it includes the costs of production, materials, and labor. In a simple retail situation like Bob’s, COGS is calculated by this formula:

 

 

期初库存+新采购-期末库存=销售成本

Beginning Inventory + New Purchases − Ending Inventory = Cost of Goods Sold

如果一家企业的毛利率为负，要么成本失控，要么行业的定价结构无法为公司提供利润。如果一家小型电子制造商试图与亚洲蓝光制造商索尼、三星和夏普竞争，就会遇到这种情况。一家小型美国制造商的效率不高，也无法收取更高的价格来弥补其更高的生产成本。

If a business has a negative gross margin, either costs are out of control, or the pricing structure of the industry does not afford the company a profit. A small electronics manufacturer would encounter this situation if it tried to compete with the Asian Blu-ray manufacturers Sony, Samsung, and Sharp. A small U.S. manufacturer could not be as efficient and could not charge a higher price to cover its higher costs of production.

营业利润。损益表的下一部分与公司的营业利润、息税前利润 (EBIT) 有关。我们越向下移动损益表，扣除的费用就越多。在利润计量的经营层面，扣除所有其他与收入过程直接相关的企业费用。在 Bob 的案例中，他有员工工资、租金、水电费、广告费和许多其他较小的项目。

Operating Profit. The next part of the income statement relates to the operating profit of the company, the earnings before interest and taxes (EBIT). The further we move down the income statement, the more expenses that are deducted. At the operating level of profit measurement, all the other corporate expenses directly related to the revenue process are deducted. In Bob’s case he has employee wages, rent, utilities, advertising, and many other smaller items.

权责发生制会计规定固定资产的分配成本（也称为折旧或摊销）计入收益。采用匹配原则，将提供公司产品的成本与其当期相关收入相匹配。会计师将设备、工具、建筑物和其他固定资产的成本除以其使用寿命，以估算创收过程中所需资产的耗尽成本。在 Bob 的案例中，他花了 30,000 美元购买货架、手推车和收银机。因为他估计它们将持续十年，所以 Bob 的损益表将显示每年 3,000 美元（$30,000/10）的费用来匹配和分配在销售期间使用这些资产的成本受益。许多分析师计算的衡量盈利能力的指标是 EBITDA，即息税折旧摊销前利润。

Accrual accounting dictates that the allocated cost of fixed assets, also called depreciation or amortization, be charged to earnings. Using the principle of matching, the cost of providing the company’s products is matched with its related revenues of the period. Accountants divide the cost of equipment, tools, buildings, and other fixed assets by their useful lives to estimate the cost of using up assets needed in the revenue-generating process. In Bob’s case, he spent $30,000 for shelves, carts, and cash registers. Because he estimated that they will last ten years, Bob’s income statement will show an expense of $3,000 ($30,000/10) each year to match and allocate the cost of using those assets with the period of sales benefited. A measure of profitability that many analysts calculate is EBITDA, earnings before interest, taxes, depreciation, and amortization.

“其他费用”是一个包罗万象的类别，适用于不足以证明在损益表上单独一行的项目。在 Bob 的损益表中，它包括修理他购物车上那些烦人的卡住轮子和空头支票的损失。

“Other expenses” is a catchall category for items not large enough to justify a separate line on the income statement. On Bob’s income statement it includes fixing those annoying stuck wheels on his shopping carts and the losses on bad checks.

净利。在利润的经营水平以下，扣除与经营没有直接联系的项目来计算收入。首先是当期的利息支出。可以证明公司借贷是用来支持运营的。但是，公司的融资方式与企业的经营活动是分开的。会计师不将利息包括在营业收入中，因为从事类似业务的公司可能是通过使用不同比例的银行借款和投资者资金来筹集资金的。不扣除投资者的股息。所有者从报表底部的净收入中支付股息。

Net Income. Below the operational level of profit, items not directly linked to operations are deducted to calculate income. The first is the interest expense for the period. A case can be made that corporate borrowing is used to support the operation. However, the method of financing the company is separate from the operating activities of the business. Accountants do not include interest in operating income, because companies in similar businesses may have been funded by using differing proportions of bank borrowing and investors’ money. Investors’ dividends are not deducted. Owners pay dividends out of the net income at the bottom of the statement.

如果将利息计入营业收入，类似公司的营业收入可能会因满足现金需求的方式而大相径庭。由不同管理层管理的公司可以通过其所有者的额外投资为其所有现金需求提供资金。这些资金不会产生利息费用，因此，公司的营业收入会更高。如果同一家公司为满足其所有需求而借款，则其营业收入将因利息支出而减少。通过分离利息支出，营业收入仅反映“经营”公司的成本，而不是“融资”公司的成本。

If interest were to be included in operating income, similar companies could have vastly differing operating incomes just by the way they funded their cash needs. A company under a different management could fund all its cash needs by additional investments from its owners. These funds would incur no interest charges, and, therefore, the company’s operating income would be higher. If the same company borrowed for all its needs, its operating income would be reduced by the interest expenses. By segregating interest expenses, the operating income reflects only the costs of “operating” the company, rather than “financing” it.

使用从营业收入中排除利息的相同逻辑，税收费用被分开以使营业收入不含营业外费用。不同的税收策略会导致不同的税收支出。由于税收通常是熟练的税务会计师笔下的产物，而不是经营成果，因此税收费用作为单独的扣除额放在经营成果之下，而净收入作为收入的最终衡量标准。净利润是公司的底线利润，是媒体报道的衡量成败的数字。

Using the same logic that excluded interest from operating income, tax expenses are segregated to leave operating income free of nonoperating expenses. Different tax strategies can result in greatly different tax expenses. Because taxes are often the product of a skilled tax accountant’s pen instead of operating results, tax expenses are put below operating results as a separate deduction, leaving net income as the final measure of income. Net income is the bottom-line profit of the company, and it is the figure that is reported in the media as the measure of success or failure.

 

 

如何制作损益表日记帐分录

How Income Statement Journal Entries Are Made

为了履行他们古老的计算豆子的职责，会计师在公司账簿上记入日记帐分录以计算当年的净收入。净收入是在规定的时间段内从销售额中减去费用后的结果。净收入也是同期资产的净增加额。日记帐分录跟踪所有收入和支出的总额以及相应的资产增减情况。会计师在准备资产负债表的同时为损益表分录。

In keeping with their age-old duty to count the beans, accountants make journal entries to the company’s books to tally up net income during the year. Net income is the result of subtracting the expenses from the sales made during a defined period of time. Net income is also the net increase in assets for the same period of time. Journal entries keep track of the total of all the revenues and expenses as well as their corresponding increases and decreases in assets. Accountants make the entries for the income statement at the same time as they prepare the balance sheet.

在这一年中，将每项收入和费用累加起来，计算出全年的最终净收入数字。年终完成最终清点并计算净利润时，将新年度收入和费用的运行总额设为零，差额或净损益作为留存收益计入资产负债表。该会计年度，有时称为会计年度，可以从任何一个月开始。它不必在一月份开始。

During the year, running totals are accumulated for each revenue and expense to calculate the final net income figure for the entire year. At year’s end when the final tally is completed and net income is calculated, the running totals of revenues and expenses are set to zero for the new year, and the difference or net income or loss is recorded on the balance sheet as retained earnings. That accounting year, at times called a fiscal year, can begin in any month. It does not have to start in January.

日记帐分录看起来与您在资产负债表中看到的相同。为了跟踪损益表，收入记录为贷方（右侧），费用记录为借方（左侧）。

The journal entries look the same as those that you have seen used for the balance sheet. To track the income statement, revenues are recorded as credits (on the right side), and expenses are recorded as debits (on the left).

损益表分录与资产负债表分录相结合。销售意味着企业收到了一些有价值的东西，一项资产，以换取其他有价值的东西，一笔费用。在 Bob 的杂货店，销售意味着现金流入以换取杂货库存。Bob 的会计师按以下方式每周记录他的销售额和成本：

Income statement entries are combined with balance sheet entries. A sale means that the business received something of value, an asset, in exchange for something else of value, an expense. At Bob’s grocery store, sales meant that an inflow of cash came in exchange for grocery inventory. Bob’s accountant made weekly entries to record his sales and their costs in the following way:

损益表分录 #1

INCOME STATEMENT JOURNAL ENTRY #1

账户名称：现金

ACCOUNT TITLE: Cash

（类型）：（资产）

(TYPE): (Asset)

借方： 100,000

DEBIT: 100,000

信用：

CREDIT:

效果：增加

EFFECT: increase

 

 

帐户名称：销售收入

ACCOUNT TITLE: Sales Revenue

（类型）：（损益表）

(TYPE): (Income Statement)

借方：

DEBIT:

信用： 100,000

CREDIT: 100,000

效果：增加

EFFECT: increase

 

 

同样，会计师记录了这些销售的成本：

Similarly the accountant recorded the cost of those sales:

损益表分录 #2

INCOME STATEMENT JOURNAL ENTRY #2

帐户名称：销售成本

ACCOUNT TITLE: Cost of Goods Sold

（类型）：（损益表）

(TYPE): (Income Statement)

借方： 95,000

DEBIT: 95,000

信用：

CREDIT:

效果：减少

EFFECT: decrease

 

 

帐户名称：库存

ACCOUNT TITLE: Inventory

（类型）：（资产）

(TYPE): (Asset)

借方：

DEBIT:

信用： 95,000

CREDIT: 95,000

效果：减少

EFFECT: decrease

 

 

为了说明全年的损益表分录，假设这两个分录是全年唯一的销售额和成本。当年的净收入应该是总销售收入 100,000 美元减去 COGS 总额 95,000 美元，即 5,000 美元。该净收入数字还模拟了相同条目记录的净资产变化。现金增加了 100,000 美元，杂货减少了 95,000 美元，净额为 5,000 美元。

To illustrate a full year’s income statement entries, assume that those two entries were the only sales and costs for the entire year. The net income for the year would have been the net of the total sales revenues of $100,000 less the total COGS of $95,000, or $5,000. That net income figure also mimicked the change in net assets recorded by those same entries. Cash increased $100,000 and groceries decreased $95,000, a net of $5,000.

年末资产净增加 5,000 美元等于当年的净收入。Bob 会在资产负债表上将净变化记录为留存收益的增加。他还将关闭当年的所有收入和支出账户或将其归零，以准备在以下分录中记录下一年的活动：

At year’s end the net increase of assets of $5,000 equals the net income for the year. Bob would have recorded that net change on the balance sheet as an increase to retained earnings. He would also close out or set to zero all the revenue and expense accounts for the year in preparation for recording the next year’s activity in the following entry:

损益表年终结算分录

INCOME STATEMENT YEAR END CLOSE OUT ENTRY

帐户名称：销售收入

ACCOUNT TITLE: Sales Revenue

（类型）：（损益表）

(TYPE): (Income Statement)

借方： 100,000

DEBIT: 100,000

信用：

CREDIT:

效果：逆转

EFFECT: reversal

 

 

帐户名称：销售成本

ACCOUNT TITLE: Cost of Goods Sold

（类型）：（损益表）

(TYPE): (Income Statement)

借方：

DEBIT:

信用： 95,000

CREDIT: 95,000

效果：逆转

EFFECT: reversal

 

 

帐户名称：留存收益

ACCOUNT TITLE: Retained Earnings

（类型）：（资产负债表上的所有者权益）

(TYPE): (Owner’s Equity on the Balance Sheet)

借方：

DEBIT:

信用： 5,000

CREDIT: 5,000

效果：增加

EFFECT: increase

 

 

请注意日记帐分录余额。损益表分录自行逆转，在资产负债表上留下净收入和留存收益。如果年内在右侧输入 100,000 美元的销售额，则在年终时在左侧输入 100,000 美元进行清算。资产负债表的资产、负债和所有者权益余额是结转到下一个会计年度的永久运行总计。你有它。在一个页面中，您可以看到一整年的会计周期和 MBA 课堂惊愕的几个小时的缩略版。

Notice that the journal entry balances. The income statement entries reversed themselves, leaving the net income addition to retained earnings on the balance sheet. Where sales of $100,000 were entered on the right during the year, they are cleared at year end with a $100,000 entry on the left. The balance sheet’s asset, liability, and owners’ equity balances are permanent running totals that are carried forward to the next accounting year. There you have it. In a page you’ve witnessed an abbreviated version of an entire year’s accounting cycle and hours of MBA classroom consternation.

 

 

损益表与资产负债表的联系

The Income Statement’s Link to the Balance Sheet

从 Bob 的实际损益表中，读者可以看出该商店的利润微薄。他的净收入为 30,000 美元。比收入的计算更重要的是了解损益表与资产负债表的关系。损益表是一年中许多活动的结果。通过许多单独的交易，资产和负债在一年中受到上下影响。截至年底，公司资产负债表上的净资产因经营活动而发生变化。根据损益表计算的净收入通过显示如何说明当年的运营情况净资产发生变化。因为这是 Bob 的第一年，留存收益等于 30,000 美元，即第一年的净收入。在随后的几年中，它将受到下一年的收益和股息的影响。

From Bob’s actual income statement, the reader can see that the store had a marginally profitable year. He had a net income of $30,000. What is even more important than just the calculations of income is the understanding of how the income statement relates to the balance sheet. The income statement is the result of many activities during the year. Assets and liabilities are affected upward and downward during the year through many individual transactions. At year’s end, the net assets of the firm, as totaled by the balance sheet, had changed because of operating activities. The net income, as calculated by the income statement, tells the story of the year’s operations by showing how that change in net assets occurred. Because it was Bob’s first year, retained earnings equaled $30,000, the first year’s net income. In succeeding years it will be affected by the next year’s earnings and dividends.

 

 

现金流量表

THE STATEMENT OF CASH FLOWS

现金的重要性

The Importance of Cash

俗话说，“现金为王”。没有绿色，企业就无法运作。例如，让我们看一下 Leonard, Inc.，该公司向为 Bob's Market 供货的食品公司销售包装印刷设备。如果伦纳德公司以每台 500 万美元的价格向卡夫出售三台印刷机，每台赚取 200 万美元，那么伦纳德的损益表将显示 600 万美元的利润。然而，伦纳德在夏季制造了设备，卡夫在秋季交付时支付了费用。如果公司在 10 月份等待现金，而 7 月份的薪水出现反弹，工厂员工就不会太高兴了。

As the saying goes, “Cash is king.” Without the green a business cannot function. For example, let’s take a look at Leonard, Inc., who sold package-printing equipment to the food companies that supplied Bob’s Market. If Leonard, Inc., sold three printing presses to Kraft at $5 million each and earned $2 million on each, Leonard’s income statement would show $6 million in profits. However, Leonard manufactured the equipment during the summer and Kraft paid for it in the fall when it was delivered. The factory employees wouldn’t be too happy if their July paychecks bounced while the company waited for the cash in October.

由于现金对运营至关重要，而且最重要的是，为了避免破产，所有财务报表都包括现金流量表或现金流量表。因为了解现金的“来源”和“用途”对企业来说至关重要，所以增加现金流量表已被金融界广泛视为一项重大改进。

Because the cash is critical for operations, and—most important—in order to stay out of bankruptcy, all financial statements include the Statement of Cash Flows or Cash Flow Statement. Because knowing the “sources” and “uses” of cash is paramount for a business, the addition of the statement of cash flows has widely been seen as a great improvement by the financial community.

无法管理公司的现金需求往往是许多“盈利”企业倒闭的主要原因。许多以净收入衡量成功的公司在面临现金短缺和愤怒的债权人时猛然惊醒。

The inability to manage a company’s cash needs is often the primary cause of the demise of many “profitable” enterprises. Many companies that measured their success by their net income have had a rude awakening when confronted with cash shortages and angry creditors.

目光短浅地查看损益表以衡量健康状况的投资者可能会被骗。例如，波音公司的国防承包商 McDonnell Douglas 的健康收益掩盖了潜在的企业疾病。福布斯向其读者报道：

Investors myopically looking at the income statement for a measure of health can be deceived. For example, Boeing’s McDonnell Douglas, the defense contractor, had healthy earnings that masked an underlying corporate illness. Forbes reported it to its readers:

 

 

从表面上看，麦克唐纳道格拉斯的情况看起来并没有那么糟糕。它可能报告每股收益超过 10 美元。. . ，而去年为 5.72 美元。但即使粗略地看一下这些数字，也会发现收入不稳定，即使不是转瞬即逝的。从现金流入手。到第三季度为负 3500 万美元。. . 现金流失可能会加速。. . .

On the surface, things don’t look so bad for McDonnell Douglas. It will probably report over $10 a share in earnings . . . , versus $5.72 last year. But even a cursory glance examination of the numbers shows that earnings are shaky, if not ephemeral. Start with cash flow. It was negative $35 million by the third quarter . . . and the bleeding of cash could accelerate. . . .

 

 

1980 年代的杠杆收购 (LBO) 现象使用现金流原理作为其工具。收购者偿还收购目标公司借款的能力在很大程度上取决于收购产生现金流的能力。大部分信息都存在于现金流量表中。1989 年，Kohlberg Kravis Roberts (KKR) 根据公司产生现金的能力偿还债务，以 264 亿美元的债务融资收购了当时最大的杠杆收购 RJR Nabisco。

The leveraged buyout (LBO) phenomenon of the 1980s used the principles of cash flow as its tool. A raider’s ability to repay the money borrowed to acquire a target company was based in large part on the cash-flow-generating ability of the acquisition. Much of that information lies in the statement of cash flows. In 1989, Kohlberg Kravis Roberts (KKR) bought RJR Nabisco in the largest leveraged buyout up to that time with $26.4 billion in debt financing based on the cash-generating ability of the company to pay off the debt.

 

 

现金流量表与资产负债表的联系

The Cash Flow Statement’s Link to the Balance Sheet

现金流量表也遵循会计的平衡法原则。我将首先介绍会计数学，以便您了解乍一看可能令人困惑的陈述的逻辑。有了数学知识，现金流量表的例子就很容易理解了。下面的方程式不是为了给人留下深刻印象，只是为了提供信息。

The cash flow statement also follows the balancing-act principle of accounting. I will present the accounting math first so that you may understand the logic of what, at first glance, can be a confusing statement. With the math out of the way, the cash flow statement example can readily be understood. The equations that follow are not included to impress, merely to inform.

使用黄金基本会计方程式，我们有：

Using the golden fundamental accounting equation we have:

 

 

A = L + OE

A = L + OE

资产=负债+所有者权益

Assets = Liabilities + Owners’ Equity

 

 

由于资产和负债由流动（短期）和非流动（长期）项目组成，因此可以扩展等式：

Because assets and liabilities are composed of both current (short-term) and noncurrent (long-term) items, the equation can be expanded:

 

 

CA + NCA = CL + NCL + OE

CA + NCA = CL + NCL + OE

 

 

流动资产+非流动资产=流动负债+非流动负债+所有者权益

Current Assets + Noncurrent Assets = Current Liabilities + Noncurrent Liabilities + Owners’ Equity

为了进一步细分，当前资产类别可以显示为它的各个组成部分：

To further break it down, the current asset class can be shown as its individual components:

 

 

现金+应收账款 (AR) +库存 (INV) + NCA = CL + NCL + OE

Cash + Accounts Receivable (AR) + Inventory (INV) + NCA = CL + NCL + OE

以代数方式重新排列等式，我们可以分离出现金：

Rearranging the equation algebraically, we can isolate cash:

 

 

现金= CL + NCL + OE − AR − INV − NCA

Cash = CL + NCL + OE − AR − INV − NCA

如等式所示，等号右边的流动负债 (CL) 增加意味着左边的现金增加。增加对供应商的债务可以释放企业的现金用于其他目的。相反，库存等资产的增加将意味着现金的减少。这说得通; 购买存货需要现金。等号一侧的加减会影响等式另一侧的总数。

As revealed by the equation, an increase in a current liability (CL) on the right of the equals sign would mean an increase in cash on the left. Increasing your debts to suppliers frees up a business’s cash for other purposes. Conversely an increase in an asset such as inventory would mean a decrease in cash. It makes sense; buying inventory requires cash. Adding or subtracting on one side of the equals sign affects the total on the other side of the equation.

我在商学院的学习小组发现现金流量表是会计学主要主题中最令人困惑的。但是，如果前和平队志愿者在我的学习小组中没有接受过商业培训，那么我完全相信你也有能力接受它。以上述为基础，我将说明现金流量表的重要性，并以Bob's Market为例来结束现金流量课。

My study group at business school found cash flow statements to be the most confusing of the major topics in accounting. But if the former Peace Corps volunteer in my study group with no business training caught on, I have full confidence in your ability to pick it up also. With the preceding as foundation, I will illustrate the importance of the cash flow statement and use Bob’s Market as an example to finish off the cash flow lesson.

 

 

现金流量表的用途

The Uses for the Cash Flow Statement

现金流量表是一种帮助避免流动性问题的管理工具。损益表和资产负债表都用于形成公司​​的现金流量图。该声明回答了以下重要问题：

The cash flow statement is a management tool to help avoid liquidity problems. Both the income statement and the balance sheet are used to form the cash flow picture of a company. The statement answers the following important questions:

 

 

现金流量和收益之间有什么关系？

What is the relationship between cash flow and earnings?

股息是如何融资的？

How are dividends financed?

债务如何还清？

How are debts paid off?

经营产生的现金如何使用？

How is the cash generated by operations used?

管理层规定的财务政策是否反映在现金流量中？

Are management’s stated financial policies reflected in the cash flow?

 

 

通过使用现金流量表，管理人员可以计划和管理来自三种业务活动的现金来源和需求：

By using a statement of cash flows, managers can plan and manage their cash sources and needs from three types of business activities:

 

 

营运活动

Operations Activities

投资活动

Investing Activities

融资活动

Financing Activities

 

 

这些活动清楚地显示在现金流量表中。

These activities are shown clearly in the cash flow statements.

 

 

现金流量表示例

A Cash Flow Statement Example

让我们将鲍勃市场视为我理论讨论的跳板，并进入实际的现金流量表，如下所示。

Let’s look at Bob’s Market as a springboard from my theoretical discussion and get into an actual cash flow statement, found below.

 

 

很容易过于专注于数字而没有真正掌握语句准备背后的逻辑。因此，让我们分别查看每个条目并解释其背后的逻辑。MBA 的会计教育侧重于数字背后的逻辑，而本科课程主要侧重于会计机制，以培养注册会计师，而不是 MBA 经理。

It is easy to get too wrapped up in the numbers and not really grasp the logic behind the preparation of the statement. Therefore, let’s look at each entry separately and explain the logic behind it. The MBA’s accounting education focuses on the logic behind the numbers, while undergraduate programs focus primarily on the accounting mechanics to turn out CPAs, not MBA managers.

请在以下讨论中参考 Bob 的现金流量表。

Please refer to Bob’s cash flow statement during the following discussion.

BOB 截至 2012 年 12 月 31 日止年度现金流量的市场报表

BOB’S MARKET STATEMENT OF CASH FLOWS FOR THE YEAR ENDING DECEMBER 31, 2012

经营活动

Operating Activities

在经营活动部分，会计师计算企业日常经营活动产生的现金。损益表显示 Bob 的“会计利润”为 30,000 美元，但没有显示他的业务使用或产生了多少现金。正如我之前解释的那样，大多数公司都像鲍勃那样使用权责发生制会计来确定他的净收入。现金流量表将应计制净收入转换为现金制。为此，必须通过两种方式调整净收入以恢复现金制。

In the Operating Activities section, accountants calculate the cash generated from the day-to-day operating activities of a business. The income statement showed “accounting profit” of $30,000 for Bob, but it did not show how much cash was used or generated by his operations. As I explained earlier, most companies use accrual basis accounting, as Bob has, to determine his net income. The cash flow statement converts that accrual basis net income to a cash basis. To do that the net income has to be adjusted in two ways to get back to a cash basis.

 

 

步骤 1. 调整非现金支出的净收入。确定现金流量的第一步是调整损益表中的净收入。不使用现金但在损益表中作为费用扣除的经营项目，必须加回来。正如损益表部分所解释的那样，折旧实际上并没有将公司的现金“带出门”。只有当 Bob 购买手推车、收银机和陈列柜时才使用现金。但在这些资产的整个生命周期中，折旧只是一种“会计成本”，将这些资产的原始现金支出与其受益的销售额相匹配。因此，必须加回折旧。这不是现金的使用。资产本身的购买稍后包含在投资活动部分。

Step 1. Adjust Net Income for Noncash Expenses. The first step to determine the flow of cash is to adjust the net income from the income statement. Operating items that did not use cash, but were deducted in the income statement as an expense, must be added back. Depreciation, as explained in the income statement section, does not actually take the company’s cash “out the door.” Only when Bob purchased the carts, registers, and displays was cash used. But over the life of these assets, depreciation is only an “accounting cost” that matches the original cash expenditure for these assets with the sales they benefit. Therefore, depreciation must be added back. It is not a use of cash. The purchases of the assets themselves are included later in the Investing Activities section.

 

 

步骤 2. 根据营运资金的变化调整净收入。净收入还必须根据年内经营活动影响的流动资产和流动负债的变化进行调整。通过调整营运资本增加和减少的净收入，我们可以使用基本会计等式确定对现金的影响。

Step 2. Adjust Net Income for Changes in Working Capital. Net income must also be adjusted for the changes in current assets and current liabilities that operational activities affected during the year. By adjusting net income for working capital increases and decreases, we can determine the effect on cash by using the fundamental accounting equation.

当 Bob 增加他的流动资产时，比如他的货架存货，他使用现金，因为购买杂货需要现金。这在现金流量表中显示为减法。当他向客户提供信贷时，这会延迟他收到现金，从而“使用”商店本可以用于其他目的的现金。这也显示为语句的减法。相反，库存（即销售额）的减少会增加 Bob 的现金。如果应收账款减少，即客户付款，就会产生现金。学习要点：流动资产的增加使用现金，而流动资产的减少产生现金。

When Bob increased his current assets, such as his shelf inventory, he used cash because it took cash to buy groceries. This is shown as subtractions on the cash flow statement. When he extended credit to his customers, it delayed his receipt of cash, thus “using” cash that the store could have been using for other purposes. This is also shown as a subtraction on the statement. Conversely, reductions in inventory, i.e., sales, would have increased Bob’s cash. If receivables had declined, i.e., customers’ payments, cash would have been generated. Point of Learning: Increases in current assets use cash while decreases in current assets produce cash.

流动负债的变化对现金有相反的影响。在 Bob 的案例中，他的供应商预付了他 80,000 美元。当 Bob 向他的供应商和员工欠下巨额债务时，这意味着他得到了信贷，这反过来又释放了他的现金用于其他目的。从某种意义上说，创造了现金。如果鲍勃减少了他的负债，那就意味着他已经支付了减少债务的款项，从而减少了现金。学习要点：流动负债的增加会增加现金，而减少会消耗现金。

Current liabilities changes have the opposite effect on cash. In Bob’s case his vendors advanced him $80,000. When Bob ran up a large debt with his vendors and employees, this meant that credit was extended to him, which in turn freed his cash for other purposes. In a sense, cash was created. If Bob had reduced his liabilities, that would have meant that he had made payments to reduce his debts, reducing cash. Point of Learning: Increases in current liabilities increase cash while decreases use up cash.

要计算当年的净变化，只需从期末余额项目中减去期初的流动资产和负债余额即可。因为这是 Bob 的第一年（为了简单起见），期初余额均为零，期末余额等于当年的账户增长。流动资产的增加是现金的“使用”，流动负债的增加是现金的“来源”。

To calculate the net changes for the year, simply subtract the beginning of the period’s balances of current assets and liabilities from the ending balances items. Because it was Bob’s first year (and to make it simple), the beginning balances were all zero and the ending balances are equal to the account increases for the year. The increases in current assets are “uses” and the increases in current liabilities are “sources” of cash.

说服自己 Bob 的现金流量表是正确的。参考他的现金流量表。回头看损益表，核实净收​​入。查看资产负债表以检查营运资金项目 (CA + CL) 的变化是否等于现金流量表中显示的变化。这一切都适合！

Convince yourself that Bob’s cash flow statement is correct. Refer to his cash flow statement. Look back at the income statement to verify the net income. Review the balance sheet to check that the changes in the working capital items (CA + CL) equal the changes shown on the cash flow statement. It all fits together!

 

 

投资活动

Investing Activities

正如标题所解释的那样，现金流量表的这一区域涉及公司长期“投资”的现金使用和产生。因此，投资活动部分反映了资产负债表上长期（非流动）资产交易的现金影响。当公司购买或出售建筑物或设备等长期资产时，与交易相关的现金反映在现金流量表的投资活动部分。在 Bob 的案例中，他投资了 30,000 美元购买商店设备，如他的声明所示。如果他卖掉了设备，收到的现金就会反映出来。查看资产负债表以验证其长期资产的变化如何反映在现金流量表的投资部分中。

As the title explains, this area of the cash flow statement deals with cash use and generation by long-term “investments” by the company. Accordingly, the investment activities section reflects the cash effects of transactions in long-term (noncurrent) assets on the balance sheet. When a company buys or sells a long-term asset like a building or piece of equipment, the cash relating to the transaction is reflected in the investing activities section of the cash flow statement. In Bob’s case, he invested $30,000 in store equipment as shown on his statement. If he had sold the equipment, the cash received would have been reflected. Review the balance sheet to verify how the change in his long-term assets was reflected in the investing section of the cash flow statement.

 

 

融资活动

Financing Activities

公司可以通过两种方式为自己融资。管理者要么借钱，要么从投资者那里筹集资金。借款将反映在资产负债表长期负债部分的变化中。投资者的参与将反映在资产负债表所有者权益账户的变化上。

There are two ways a company can finance itself. Either managers borrow money or they raise money from investors. Borrowing would be reflected in changes in the long-term liabilities section of the balance sheet. The participation by investors would be reflected in changes in the owners’ equity accounts of the balance sheet.

Bob 从银行借了 10,000 美元，这增加了现金。在资产负债表上，“银行债务”从 0 美元增加到 10,000 美元，反映为现金来源。当商店偿还债务时，将在筹资活动部分反映为现金使用。

Bob borrowed $10,000 from the bank, which increased cash. On the balance sheet, “bank debt” increased from $0 to $10,000 and it was reflected as a source of cash. When the store repays the debt, it will be reflected as a use of cash in the financing activities section.

回顾 Bob's Market 的资产负债表，所有者权益账户在右侧。资产负债表显示，投资者投入了 15,000 美元现金来开展业务。这在资产负债表上显示为已发行的“普通股”，并且在现金流量表中也反映为现金来源。

Referring back to Bob’s Market’s balance sheet, the owners’ equity accounts are on the right side. The balance sheet shows that investors contributed $15,000 cash to start the business. That is shown on the balance sheet as “common stock” issued, and it is also reflected on the cash flow statement as a source of cash.

正如我们已经了解到的，所有者权益部分的另一个组成部分是留存收益(RE)。如前所述，当年内增加净收入以及向投资者支付股息时，RE 将会发生变化。鲍勃和他的父亲选择让公司“保留”其收益，从而继续为企业“融资”。因此，融资部分没有显示任何股息支付。如果所有者选择支付股息，这将显示为使用。

As we have already learned, the other component of the owners’ equity section is retained earnings (RE). As explained, there will be changes in RE when net income is added during the year and if dividends are paid out to investors. Bob and his father elected to continue to “finance” the business by having the company “retain” its earnings. The financing section, accordingly, does not show any dividend payments. If the owners elected to pay a dividend, it would have been shown as a use.

经过一年的运营，鲍勃比刚开始时多了 5,000 美元。有了他的现金流量表，他就能明白这是怎么回事了！

After a year of operations Bob had $5,000 more than when he started. With his cash flow statement he can understand how it happened!

 

 

一旦准备好，现金流量表意味着什么？

Once prepared, what does the cash flow statement mean?

退后一步，否则您可能会迷失在机制中。该现金流量表显示了当年现金的净变化。它出现在声明的底部。看一看。这听起来很简单，但与我共事的一些新晋注册会计师在努力准备报告的细节时从未真正理解这一事实。你做。现金变化发生在哪里对 MBA 来说非常重要。

Take a step back, or else you can get lost in the mechanics. This cash flow statement shows the net change in cash for the year. It appears at the bottom of the statement. Take a look. It sounds simple, but some newly minted CPAs I worked with never really understood that fact as they labored to prepare the report’s details. You do. Where the changes in cash took place is of real importance to MBAs.

 

 

     是一家看似盈利的公司，却必须大量借贷才能活下去？

     Was the company a seemingly profitable company, but must borrow heavily just to stay alive?

公司的运营是否浪费了现金，即使根据损益表它可能只是微不足道的盈利？

Did the company’s operations throw off cash, even though it may be just marginally profitable according to the income statement?

这些是资产负债表和损益表都无法告诉读者的重要问题的样本。这就是现金流量表存在的原因。

Those are samples of the important questions that neither the balance sheet nor the income statement can tell a reader. That is why the cash flow statement exists.

当公司健康时，经营活动会产生现金。该信息由根据营运资金变化调整后的净收入传递。这是经营活动部分的职能。

When a company is healthy, operating activities will generate cash. That message is delivered by the net income adjusted for changes in working capital. That is the operating activities section’s function.

公司是否需要对新设备或技术等固定资产进行大量投资？公司是否正在出售其资产以填补运营中永不满足的现金流失？此类信息位于投资活动部分。

Does the company require a great investment in fixed assets such as new equipment or technology? Is the company selling off its assets to fill an insatiable cash drain from operations? That type of information lies in the investment activities section.

垂死的企业通过蚕食其资产为其无利可图的业务提供资金来维持生计。泛美航空公司曾经是世界上最大的航空公司，但在 1991 年将其梦寐以求的欧洲航线出售给竞争对手以筹集现金后就倒闭了。泛美航空于 1992 年去世。

Dying businesses stay alive by cannibalizing their assets to fund their unprofitable operations. Pan American Airlines, once the largest airline in the world, withered in 1991 when it sold its coveted European routes to its competitors to raise cash. Pan Am died in 1992.

公司是否大量借贷或是否已向投资者寻求为其运营或投资活动提供资金？融资活动部分讲述了这个重要的故事。在 Bob 的案例中，他从银行借款并用自己的钱进行投资。

Did the company borrow heavily or has the company gone to investors to fund its operational or investing activities? The financing activities section tells that important story. In Bob’s case he borrowed from the bank and invested his own money.

无论现金的来源和用途如何，现金流量表都能很好地说明企业的健康状况。对于许多金融分析师来说，这是最重要的声明。

Whatever the sources and uses of cash, the statement of cash flows tells a great deal about a business’s health. To many financial analysts, it is the most important statement of all.

 

 

会计的大局

ACCOUNTING’S BIG PICTURE

知识渊博的人总能回到会计学的基本等式来理解构成公司任何财务报表的任何混乱数字：资产 = 负债 + 所有者权益。

A knowledgeable person can always get back to the fundamental equation of accounting to make sense of any jumble of numbers making up any of the financial statements of a company: Assets = Liabilities + Owners’ Equity.

现金流量表表明，当年现金余额的变化必须由资产、负债和所有者权益的变化引起。资产和负债的变化来自资产负债表。所有者权益变动是净利润变动的结果，在利润表中有详细说明。三种基本财务报表密不可分。

With the statement of cash flows it was demonstrated that the changes during the year in the cash balance had to result from changes in assets, liabilities, and owners’ equity. The assets and liabilities changes came from the balance sheet. The owners’ equity changes were the result of changes in net income, provided in detail by the income statement. The three basic financial statements are inextricably tied together.

基本的会计等式、资产负债表和当年所做的许多日记账分录中的每一个总是平衡的。该基本属性允许会计难题的任何部分的变化都可以通过其他部分的变化来解释。通过掌握财务报表相互关系的基本概念，您已经了解了会计的本质。恭喜！

The fundamental accounting equation, the balance sheet, and each of the many journal entries made during the year always balance. That fundamental property allows for changes in any piece of the accounting puzzle to be explained by changes in the other parts. By grasping this basic concept of the interrelationships of the financial statements, you have learned the essence of accounting. Congratulations!

 

 

使用比率阅读财务报表

READING THE FINANCIAL STATEMENTS USING RATIOS

了解会计师如何创建财务报表后，让我添加一些工具来解释它们：比率。财务报表中的绝对数字本身通常意义有限。真实信息可以在分析一个数字与另一个数字或同一行业中一家公司与另一家公司的关系时找到——使用比率。在杂货店游戏中，利润相对于销售额通常很低，因此杂货商必须大量销售才能获得真正的利润。一家珠宝店靠较慢的销售速度但每件商品的较高利润来生存。这就是为什么使用比率来比较行业内公司之间的绩效以及公司自身历史绩效的原因。

With an understanding of how accountants create their financial statements, let me add some tools to interpret them: ratios. Absolute numbers in a financial statement in and of themselves often are of limited significance. The real information can be found in an analysis of the relationship of one number to another or of one company to another in the same industry—using ratios. In the grocery game, profits are usually low in relation to sales, so grocers must sell in large volume to make any real profit. A jewelry store survives on slower-paced sales but higher profits per item. That is why ratios are used to compare performances among companies within an industry and against a company’s own historical performance.

比率主要分为四类：

There are four major categories of ratios:

 

 

流动性 措施：手头有多少可以转换成现金来支付账单？

Liquidity measures: How much is on hand that can be converted to cash to pay the bills?

资本化 措施：一家公司是否负债累累？它的投资者是否为公司提供资金？公司如何为自己筹资？

Capitalization measures: Is a company heavily burdened with debt? Are its investors financing the company? How is the company funding itself?

活动 措施：公司资产的部署有多积极？（MBA 部署资产，而不仅仅是使用它们。）

Activity measures: How actively are the firm’s assets being deployed? (MBAs deploy assets, rather than just use them.)

盈利能力 衡量：一家公司相对于使其盈利成为可能的资产和销售的盈利能力如何？

Profitability measures: How profitable is a company in relation to the assets and the sales that made its profits possible?

 

 

实际上有数百种可能的比率，但大多数都起源于上面列出的四个类别中的八个基本比率。使用 Bob 的财务报表，我计算了他的这八个运营比率，并将它们放在每个比率解释的下方。

There are literally hundreds of possible ratios, but most have their origin in eight basic ratios from the four categories listed above. Using Bob’s financial statements, I have calculated these eight ratios for his operation and have placed them below each of the ratio explanations.

 

 

流动性比率

LIQUIDITY RATIOS

1.流动比率=流动资产/流动负债

1. Current Ratio = Current Assets / Current Liabilities

公司可以轻松支付账单吗？比率大于 1 表示流动性。说明流动资产有可用于支付流动负债的回旋余地。

Can the company pay its bills comfortably? A ratio greater than 1 shows liquidity. It shows that there is leeway in the current assets available to pay for current liabilities.

 

 

资本化比率

CAPITALIZATION RATIOS

2、财务杠杆=（总负债+所有者权益）/OE

2. Financial Leverage = (Total Liabilities + Owners’ Equity) / OE

当一家公司承担的债务比例大于其所有者的投资额时，就被称为杠杆化。在一家盈利的公司中，通过使用更高水平的债务，回报会高得多，因为比率的分母中出现的金额较小。“相同”的收入除以较小的股本基础。大于 2 的比率表明债务的广泛使用。在讨论盈利比率时，我将更全面地解释杠杆。

When a company assumes a larger proportion of debt than the amount invested by its owners, it is said to be leveraged. In a profitable company, by using a higher level of debt, the return is much higher because a smaller amount appears in the denominator of the ratio. The “same” amount of earnings is divided by a smaller equity base. Ratios of greater than 2 show an extensive use of debt. I will explain leverage more fully when discussing the profitability ratios.

 

 

3.长期债务资本比=长期债务/（负债+ OE）

3. Long-Term Debt to Capital = Long-Term Debt / (Liabilities + OE)

由于债务支付是必须支付的固定义务，而投资者的股息则不需要支付，因此债务水平是衡量公司风险的重要指标。大于 50% 的比率表明债务水平很高。根据公司现金流的时间和稳定性，50% 可被视为有风险。稳定的电力公司有可预测的销售额和现金流；因此，超过 50% 的比率是司空见惯的。华尔街的投资分析师认为这些债务水平是保守的。

Because debt payments are fixed obligations that must be paid while dividends to investors are not, the level of debt is an important measure of a company’s riskiness. A ratio of greater than 50 percent shows a high level of debt. Depending on the timing and stability of a firm’s cash flows, 50 percent could be considered risky. Stable electric utilities have predictable sales and cash flows; therefore, ratios over 50 percent are commonplace. Investment analysts on Wall Street consider those debt levels conservative.

 

 

活动比率

ACTIVITY RATIOS

4.每期资产周转率=销售额/总资产

4. Assets Turnover per Period = Sales / Total Assets

该比率告诉读者公司如何积极使用其所有资产。可以用一组给定的资产产生更多销售额的公司被认为有效地管理了它的资产。比率因行业而异。三十六对于大多数行业来说已经是很高的资产周转率了，但是对于一家古董店来说，三的周转率可能已经算高了。独一无二的古董正等待合适的收藏家前来。在杂货贸易中，每年 36.6 周转是正常的，因为超市的货架库存大约每周都会售出。农产品、牛奶和卫生纸库存每周周转数次，而异国情调的香料需要更长的时间才能售出。

This ratio tells the reader how actively the firm uses all of its assets. The firm that can generate more sales with a given set of assets is said to have managed its assets efficiently. Ratios are industry-specific. Thirty-six is a high turnover of assets for most industries, but for an antique shop a turnover of three may be considered high. One-of-a-kind antiques sit waiting for the right collector to come along. In the grocery trade 36.6 turns per year is normal because the shelf inventory of a supermarket is sold about every week. The produce, milk, and toilet paper inventory turn over several times a week, while the exotic spices take much longer to sell.

 

 

5.每期库存周转率=销售成本/期间平均持有库存

5. Inventory Turns per Period = Cost of Goods Sold / Average Inventory Held During the Period

（计算“平均库存”的一种简单方法是将期初和期末库存余额相加，然后除以二。）

(A simple way to calculate “average inventory” is by adding the beginning and ending inventory balances, then dividing by two.)

6.库存销售天数=期末库存/（销售成本/365）

6. Days Sales in Inventory = Ending Inventory / (Cost of Goods Sold / 365)

这两个活动比率显示了公司库存的部署积极程度。存货是积尘还是一上架就被卖掉？在杂货贸易等高周转业务中，一年中有多次库存周转，而手头只有几天的库存。大多数杂货都是易腐烂的，需要经常购买。

These two activity ratios show how actively a company’s inventory is being deployed. Is inventory sitting around collecting dust or is it being sold as soon as it hits the shelf? In a high-turnover business, like the grocery trade, there are many turns of inventory during a year and only a few days of inventory on hand. Most grocery items are perishable and purchased frequently.

 

 

盈利比率

PROFITABILITY RATIOS

7. 销售回报率 (ROS) =净收入 / 销售额

7. Return on Sales (ROS) = Net Income / Sales

“回报率”很容易计算，投资分析师经常使用它们。他们计算资产负债表和损益表几乎任何部分的回报。另一个常见的是资产回报率 (ROA)。

“Return” ratios are easy to calculate and investment analysts use them frequently. They calculate the return on just about any part of the balance sheet and income statement. Another common one is the return on assets (ROA).

 

 

8.股本回报率（ROE）=净收入/所有者权益

8. Return on Equity (ROE) = Net Income / Owners’ Equity

债务和股权的组合会极大地影响比率。如果一家公司的债务水平很高，而股本很少，那么股本回报率 (ROE) 可能会受到极大影响。这就是所谓的财务杠杆，这是我之前在讨论资本化比率时提到的术语。为了说明这一点，Bob 和他的父亲本可以决定在 2012 年留下很少的公司股权。他们本可以将 2012 年的 30,000 美元净收入全部作为股息从公司取出，并借入资金以满足未来的现金需求. 如果发生这种情况，资产负债表将反映 40,000 美元（10,000 美元+ 30,000 美元）的长期债务余额和仅 15,000 美元（45,000 美元- 30,000 美元）的权益。由此产生的债务权益比率将从 7% 增加到 28%，股本回报率将从 67% 增加到 200%（30,000 美元/15,000 美元）。如图所示，所使用的财务杠杆会极大地影响比率。选择较低的股权水平可以将净资产收益率“杠杆化”到极高的水平。

The mix of debt and equity can dramatically affect the ratios. If a company has a high level of debt and a small amount of equity, the return on equity (ROE) can be tremendously affected. That is called financial leverage, the term that I mentioned before in discussing capitalization ratios. To illustrate the point, Bob and his father could have decided to leave very little equity in the company in 2012. They could have taken all of the $30,000 of net income made in 2012 out of the company as dividends and borrowed for their future cash needs. If that had happened, the balance sheet would have reflected a long-term debt balance of $40,000 ($10,000 + $30,000) and only $15,000 ($45,000 − $30,000) in equity. The resulting debt to equity ratio would increase from 7 percent to 28 percent, and the return on equity would have increased from 67 percent to 200 percent ($30,000/$15,000). As shown, ratios can be greatly affected by the financial leverage used. The choice of a lower equity level can “leverage” the ROE to extremely high levels.

净资产收益率是被广泛接受的衡量成功的标准。如果管理层的目标是通过杠杆实现更高的盈利率，那么就会有风险成本。更高的债务水平需要更高的利息支付，如果运营不佳，公司可能无法偿还。2008年雷曼兄弟和华盛顿互惠银行的金融危机中的企业倒闭，都是管理层高杠杆冒着破产风险而亏损的案例。

ROE ratio is a widely accepted yardstick to measure success. If management’s goal is to achieve a higher profitability ratio through leverage, there is a risk cost. Higher debt levels require higher interest payments that a company may not be able to service if operations do poorly. The corporate failures in the financial meltdown of 2008 of Lehman Brothers and Washington Mutual were cases in which management risked bankruptcy with high leverage and lost.

 

 

杜邦图

THE DU PONT CHART

学术界倾向于给简单的概念起大名。如果没有杜邦图表，您的 MBA 词汇就不完整。该图表显示了几个最重要的财务报表比率通过显示它们的组成部分是如何相互关联的。

Academics have a tendency to give imposing names to simple concepts. Your MBA vocabulary would not be complete without including the Du Pont Chart. The chart shows how several of the most important financial statement ratios are related to one another by displaying their components.

杜邦图

THE DU PONT CHART

通过绘制比率之间的相互关系，可以看出一个比率的一个组成部分的变化会影响其他比率。这些比率共享相同的输入。例如，当总资产减少时，资产周转率和资产回报率都会增加，因为总资产作为分母包含在这两个比率的计算中。相反，总资产（等于总负债和所有者权益）的减少会降低该比率分子中使用的财务杠杆。

By charting the interrelationships among ratios, one can see that changes in a component of one ratio affect the other ratios. The ratios share the same inputs. For example, when Total Assets is reduced, both the Asset Turnover and Return on Assets ratios increase because Total Assets are included in the calculation of both of those ratios as a denominator. Conversely, a reduction of Total Assets (equal to total liabilities and owners’ equity) decreases Financial Leverage as it is used in that ratio’s numerator.

 

 

比率因行业而异

RATIOS ARE INDUSTRY-SPECIFIC

与所有其他比率一样，盈利能力因行业而异。每个行业都有一个利润水平，这取决于该行业的物理需求。钢铁制造商等重型制造商的资产回报率(ROA) 不到 10%。他们有大型钢厂和大量工厂设备。盈利的猎头公司等服务企业的 ROA 可能超过 100%。他们唯一需要的资产是现金、办公家具和客户应收账款。他们真正的资产是员工在护理和说服方面的才能，这是无法在资产负债表上量化的。

Profitability is, as in the case of all other ratios, industry-specific. Every industry has a profit level depending on the physical demands of the industry. Heavy manufacturers such as steel makers have a return on assets (ROA) of less than 10 percent. They have large steel mills and a great deal of factory equipment. Service businesses such as profitable headhunting firms may have ROAs over 100 percent. The only assets they need are cash, office furniture, and customer receivables. Their real asset is their staff’s talent for nursing and persuading, which cannot be quantified on the balance sheet.

盈利能力还取决于竞争程度。在杂货业，激烈的竞争使销售回报率保持在1% 的低水平。在 Bob 的第一年，他的回报率为 0.58%，低于行业平均水平。考虑到这是他的第一年，任何利润都应该受到表扬。

Profitability also depends on the level of competition. In the grocery business, intense competition keeps the return on sales to a low 1 percent. During Bob’s first year he had a .58 percent return, which was below the industry average. Considering that it was his first year, any profit should be commended.

财务报表的任何部分都可以通过某种比率与另一部分进行比较。任何计算器都可以用一个数除以另一个数。只有那些可以提供对企业绩效的一些洞察力的比率才有价值。当将一家公司的比率与同一行业的另一家公司的比率或该公司的历史业绩进行比较时，就会看到比率的真正价值。或者，可以通过比较它们的平均值来探索各个行业作为商机的“吸引力”。每个公司和行业都有自己有意义的关键运营统计数据。

Any part of the financial statements can be compared to another with a ratio of some sort. Any calculator can divide one number by another. Only those ratios that can provide some insight into a business’s performance are valuable. The true value of ratios is seen when one firm’s ratios are compared to those of another in the same industry, or to that firm’s historical performance. Alternatively the “attractiveness” of various industries as business opportunities may be explored by comparing their averages. Each firm and industry has its own key operating statistics that are meaningful.

对于所有这些比率的特定行业参考，RMA 发布了其年度报表研究。这本有价值的参考书在大多数图书馆都可以找到，包括超过三百家制造商、批发商、零售商、服务、承包商和金融公司的财务和运营比率。

For industry-specific references on all these ratios, RMA publishes its Annual Statement Studies. This valuable reference book, available in most libraries, includes financial and operating ratios for over three hundred manufacturers, wholesalers, retailers, services, contractors, and finance companies.

 

 

管理会计

MANAGERIAL ACCOUNTING

管理会计与比率分析一样，使用会计数据来管理和分析运营。管理会计侧重于运营。管理会计不使用比率，而是使用标准、预算和差异来经营业务并解释经营结果。管理会计的目的是对公司一段时间内的活动进行预算，然后解释为什么实际结果与预测“不同”。在大多数制造环境中，月度预算和分析是常态，以便管理层可以及时采取行动。

Managerial accounting, like ratio analysis, uses accounting data to manage and analyze operations. Managerial accounting focuses on operations. Instead of ratios, managerial accounting uses standards, budgets, and variances to run the business and explain operational results. The object of managerial accounting is to budget a company’s activities for a period of time, and then to explain why the actual results “varied” from the projections. In most manufacturing settings, monthly budgeting and analysis are the norm so that management can take timely action.

要建立衡量绩效的标准，工厂团队必须制定比较标准。这需要的不仅仅是会计师的投入。在汽车制造中，生产经理确定他或她认为应该是材料、人工和其他费用的标准成本。工业工程师通过进行研究来帮助获取数据。工厂经理与销售经理合作制定生产量预算以满足预测需求并保持装配线效率。销售经理为其产品设定标准价格和数量。使用这些标准作为衡量标准，管理会计师分析实际结果以解释差异根据公司团队制定的预算和标准。完成后，方差分析会突出管理决策制定的正面或负面结果的来源。

To establish a yardstick for measuring performance, the factory team must set standards for comparison. This requires the input from more than just the accountants. In automobile manufacturing, the production manager establishes what he or she believes should be the standard costs for materials, labor, and other expenses. Industrial engineers help by performing studies to obtain the data. Factory managers work with sales managers to budget production volumes to meet forecasted demand and also to maintain assembly line efficiency. Sales managers set standard prices and quantities for their products. Using those standards as a yardstick, managerial accountants analyze actual results to explain the variances from those budgets and standards the company’s team developed. Once completed, variance analysis highlights the source of positive or negative results for management decision making.

 

 

价格和数量差异

PRICE AND VOLUME VARIANCES

有两种基本类型的差异，价格差异和数量差异。与财务报表比率一样，它们源自简单的数学公式。

There are two basic types of variances, price and volume variances. As with financial statement ratios, they are derived from simple mathematical formulas.

 

 

销售价格差异。价格差异告诉经理预算销售收入和实际销售收入之间的差异有多少是由于销售价格变化引起的。

Sales Price Variances. The price variance tells the manager how much of the difference between budgeted sales revenue and actual sales revenues is due to changes in sales price changes.

 

 

（实际销售价格-标准销售价格）×（实际销售数量）=销售价格差异

(Actual Sales Price − Standard Sales Price) × (Actual Quantity Sold) = Sales Price Variance

 

 

销售量差异。体积差异将不同单位体积的美元效应与假设价格没有变化的预算相隔离。

Sales Volume Variances. The volume variance isolates the dollar effect of a different unit volume from what was budgeted assuming no price changes.

 

 

（标准销售价格）×（实际销售数量-标准销售数量）=销售量差异

(Standard Sales Price) × (Actual Quantity Sold − Standard Quantity Sold) = Sales Volume Variance

举一个假设的例子，克莱斯勒计划在 2012 年 7 月以每辆 30,000 美元的价格出售 10,000 辆道奇 Caravan 小型货车，总销售额为 3 亿美元。8 月份，分析师收到的会计数据显示 7 月份的实际销售额为 5.8 亿美元。由于 1,000 美元的回扣计划，道奇实际上以 29,000 美元的平均价格售出了 20,000 辆 Caravans。销售额的总差异为 2.8 亿美元：(20,000 × 29,000 美元) − (10,000 × 30,000 美元)。那是怎么发生的？差异说明了这个故事。

Using a hypothetical example, Chrysler planned to sell 10,000 Dodge Caravan minivans in July 2012 at a price of $30,000 each for a total of $300 million in sales. In August the analyst received accounting data showing that sales were actually $580 million in July. Dodge actually sold 20,000 Caravans at an average price of $29,000 due to a $1,000 rebate program. The total variance of sales was $280 million: (20,000 × $29,000) − (10,000 × $30,000). How did that occur? Variances told the story.

仅由价格引起的差异，即价格差异，为负 2000 万美元（（29,000美元- 30,000 美元）× 20,000 单位）。但由于销售量比计划多 10,000 件，因此销量差异为正 3 亿美元（（20,000 − 10,000 件）× 30,000 美元）。两个方差 ( − $20 + $300 = + $280) 等于总销售预算的总方差 ($580 − $300 = +280 美元）。方差分析告诉负责Caravan车型的克莱斯勒高管，销量的整体增长是由于销量增加，而不是价格上涨。相反，由于回扣导致的小幅负价格差异被更强劲的销量所弥补。当您将价格和数量差异加在一起时，它们等于预算中的“总”月销售差异。方差分析使 Dodge 高管能够解释为什么他的结果达到了他部门的目标。

The variance solely due to price, the price variance, was a negative $20 million (($29,000 − $30,000) × 20,000 units). But because 10,000 more units were sold than planned, the volume variance was positive $300 million ((20,000 − 10,000 units) × $30,000). The two variances (−$20 + $300 = +$280) equaled the total variance from the total sales budget ($580 − $300 = +$280). The variance analysis told the Chrysler executive in charge of the Caravan model that the overall increase in sales was due to a larger sales volume, rather than to a price increase. Conversely, the small negative price variance due to a rebate was more than made up for by a stronger sales volume. When you add together the price and the volume variances, they equal the “total” monthly sales variance from budget. The variance analysis enabled the Dodge executive to explain why his results hit his division’s targets.

 

 

购买价格、效率和数量差异

PURCHASE PRICE, EFFICIENCY, AND VOLUME VARIANCES

使用相同的两个基本公式，销售价格和销售量差异，生产部门也计算差异以进行管理控制。

Using the same two basic formulas, sales price and sales volume variances, production departments also calculate variances for management control.

生产材料的采购和使用存在采购价格差异。

Purchases and usage of production materials have purchase price variances.

 

 

采购价格差异=（标准价格-实际价格）×（实际采购或使用数量）

Purchase Price Variance = (Standard Price − Actual Price) × (Actual Quantity Purchased or Used)

用于生产产品的材料和劳动力的数量也可能与标准数量不同。与销量差异类似，这些差异称为效率差异。例如，制鞋工人可以通过使用比计划更多的皮革来提高效率。底特律装配线上依赖化学品的工人可能会花费比计划更多的工时来生产他们的汽车。

The amount of materials and labor used to produce products may also differ from the standard amount. Similar to sales volume variances, these differences are called efficiency variances. Shoe workers, for example, can be more efficient by using more leather from a hide than planned. Chemically dependent workers on the assembly line in Detroit could take more labor hours than planned to produce their cars.

 

 

材料或人工效率差异=（标准使用数量-实际使用数量）×（材料或人工标准成本）

Material or Labor Efficiency Variance = (Standard Use Quantity − Actual Usage Quantity) × (Standard Cost of Material or Labor)

再次以大篷车为例，生产工头在 7 月份制定了预算，制造的每辆大篷车应使用标准的 8 加仑油漆，每加仑成本为 10 美元。生产的 20,000 辆小型货车实际上需要 7 加仑，每加仑 12 美元的成本。会计师为道奇执行官计算了以下差异：

Using the Caravan again as a hyphothetical example, the production foreman had budgeted in July that each Caravan made should use a standard 8 gallons of paint at a cost of $10 per gallon. It actually took 7 gallons at a cost of $12 per gallon for the 20,000 minivans that were produced. The accountant calculated the following variances for the Dodge executive:

 

 

材料价格差异= ($10 - $12 每加仑价格) × (20,000 件× 7 加仑) = - $280,000 负油漆价格差异

Material Price Variance = ($10 − $12 price per gallon) × (20,000 units × 7 gal.) = −$280,000 negative paint price variance

这是每加仑比计划支付更多费用的结果。道奇的高管不必挠头，而是可以利用这些信息来质问他的采购代理，并要求他在下个月谈判达成更好的交易。

This was the effect of paying more per gallon than planned. Instead of scratching his head, the Dodge executive could use this information to confront his purchasing agent and demand that he negotiate a better deal the following month.

 

 

材料效率方差= (8 加仑- 7 加仑) × (20,000 单位) × 10 美元每加仑= 200,000 美元正方差

Material Efficiency Variance = (8 gal. − 7 gal.) × (20,000 units) × $10 per gallon = $200,000 positive variance

这是使用比计划少的油漆的效果。

This was the effect of using less paint than planned.

与比率一样，可以编造出无数的差异，让会计分析师部门从现在一直忙到下个世纪。基本上只有两种类型的差异：价格差异和数量差异。当您听到管理会计这个词时，请想想“方差”。

As with ratios, there are an infinite number of variances that can be cooked up to keep a department of accounting analysts busy from now until the next century. There are basically only two types of variances: price and volume variances. When you hear the words managerial accounting, think “variances.”

 

 

成本核算和基于活动的成本核算

COST ACCOUNTING AND ACTIVITY-BASED COSTING

成本会计是确定生产商品和服务成本的相对简单的过程。它与管理会计密切相关，因为它的所有“标准”都基于成本会计师收集的数据。对于制成品，直接人工和直接材料相对容易分配到产品成本中。但是，分配开销要困难得多。更重要的是，如果运营不当，它可能会错误地确定个别产品和公司部门的盈利能力。管理费用必须根据管理费用的实际使用情况分配；因此，它被称为基于活动的成本核算（美国广播公司）。应根据创建产品并将产品交付给客户所需的费用来分配间接费用。过去，管理费用相对于材料和人工成本来说是一个相对较小的组成部分，但如今电话、账单、顾问和计算机系统等费用是巨大的。

Cost accounting is the relatively straightforward process of determining the cost of producing goods and services. It is closely associated with managerial accounting, as all its “standards” are based on the data gathered by cost accountants. With manufactured goods, direct labor and direct materials are relatively simple to allocate to the cost of a product. However, allocating overhead is much more difficult. More important, if not done properly, it may falsely determine profitability of individual products and divisions of companies. Overhead must be allocated based on the actual usage of the overhead expenses; hence, it is called activity-based costing (ABC). Overhead should be allocated based on what it takes to create and deliver the product to the customer. In the past, overhead expenses were a relatively minor component in relation to materials and labor costs, but today expenses such as telephone, billing, consultants, and computer systems are huge.

例如，如果一家公司的高收入部门向少数几个订单很少的供应商销售，那么它应该比一个有很多小客户多次订购的低销售额部门分配更少的计费部门成本。年。如果会计师根据销售额而不是交易量进行分配，利润图就会被扭曲。当一种产品的制造过程高度自动化而另一种产品的制造过程不是高度自动化时，基于直接工时分配计算机系统费用会产生误导。公司中经常发生的事情是，脱离业务的会计师任意或机械地分配管理费用。这扭曲了经理人生死存亡的财务结果。

For example, if a high-revenue division of a company makes sales to a few vendors with few orders, it should be allocated less of the cost of the billing department’s cost than a lower-sales division that has many small customers ordering many times a year. If accountants allocate based on sales, not volume of transactions, the profit picture would be distorted. When a manufacturing process of a product is highly automated and that of another product is not, allocation of computer system expense based on direct labor hours would be misleading. What often happens in a company is that accountants, detached from the business, arbitrarily or mechanically allocate overhead expenses. That distorts the financial results that managers live or die by. Entire product lines and divisions can be shut down and or outsourced because of these relatively “unimportant” allocation decisions that neglect their ABC’s.

 

 

持怀疑态度的会计信息消费者

THE SKEPTICAL ACCOUNTING-INFORMATION CONSUMER

正如“道德”一章所述，2002 年的萨班斯-奥克斯利法案试图让会计师更加诚实。作为为期十天的 MBA，您应该了解会计师“伪造账本”的主要方式。当发生大的欺诈或破产时，“法务”会计师试图发现事情是如何出错的，并经常在以下方面发现问题：

As described in the “Ethics” chapter, the Sarbanes-Oxley Act of 2002 tried to make accountants more honest. As a Ten-Day MBA you should be aware of the major ways that accountants can “cook the books.” When big frauds or bankruptcies occur, “forensic” accountants try to discover how things went wrong and often find the problem in following areas:

 

 

会计师错报收益的十种方式

Ten Ways Accountants Can Misstate Earnings

1. 将费用错误分类为资产。WorldCom 将其购买本地电话接入的普通成本归类为对其网络的投资。

1. Misclassify expenses as assets. WorldCom classified its ordinary cost of purchasing local phone access as an investment in their network.

2. 低估退货、折扣和降价的销售补贴。低估配额会增加利润。

2. Underestimate sales allowances for returns, discounts, and markdowns. Underestimating allowances raises profits.

3. 低估赊销的坏账准备。如果你低估了坏账费用的准备金，利润就会增加。

3. Underestimate bad-debt allowances on sales made on credit. If you underestimate the allowance for bad-debt expense, profits are increased.

4. 创造表外负债。资产负债表外的安然“特殊目的实体”创造了数十亿美元的负债，导致公司在 2002 年破产。

4. Create off-balance-sheet liabilities. Enron’s “special purpose entities” that were off the balance sheet created billions in liabilities that caused the company’s bankruptcy in 2002.

5. 确认虚幻收入。Qwest Communications 确认销售光纤网络使用的收入为 11 亿美元，这取决于从其他电信公司购买光纤服务。这两笔交易从未真正发生过，但双方都声称收入和利润。

5. Recognize phantom revenues. Qwest Communications recognized $1.1 billion in revenues for selling fiber-network use that was contingent on purchasing fiber services from other telecommunications firms. Both transactions never actually occurred, but both parties claimed revenues and the profits.

6.资产折旧太慢。1998 年，Waste Management 被发现延长其垃圾填埋场的折旧寿命，并少报了 35 亿美元的年度折旧费用。

6. Depreciate assets too slowly. Waste Management was caught in 1998 stretching out the depreciable lives of its landfills and underreported by $3.5 billion its annual depreciation expense.

7.修改库存调整。公司可能会低估有多少存货将被淘汰。减少过时费用会增加利润。

7. Modify adjustments to inventory. A company can underestimate how much inventory will become obsolete. Reducing obsolescence expense increases profits.

8. 预测不寻常的收益或损失。通过低估重组成本或高估资产出售收益，会计师可以夸大利润。在某些情况下，这些项目在损益表中是分开的，可能不会影响“营业收入”。

8. Forecast unusual gains or losses. By underestimating the cost of restructuring or overestimating the proceeds from assets sales, an accountant can inflate profits. Under certain circumstances these items are segregated in the income statement and may not affect “operating earnings.”

9. 通过高估未来支出来创建特别储备，并通过随后向下修正这些估计来增加利润。使用上述相同的调整来提高利润，公司可以高估费用津贴以在利润高时抑制利润。这创造了一个“饼干罐”储备，可以在利润下降时打开，以“平滑”逐年的收入波动。当公司需要额外利润时，会计师会下调之前的费用估算并记录利润。

9. Create special reserves by overestimating future expenses and boost profits by revising those estimates downward later. Using the same adjustments referred to above to boost profits, a company can overestimate expense allowances to dampen profits when profits are high. This creates a “cookie jar” reserve to open when profits sag to “smooth” the fluctuations in earnings year to year. When companies need extra profits, accountants revise the previous expense estimates downward and record profits.

10. 操纵与关键高管奖金薪酬挂钩的绩效衡量标准。根据奖金的计算方式，与财务会计师勾结的高管可以操纵财务数据以产生不劳而获的奖金，从而减少实际净收入。

10. Manipulate measures of performance that are tied to key executive bonus compensation. Depending on how bonuses are calculated, executives in collusion with financial accountants can manipulate the financial data to generate unearned bonuses and therefore reduce actual net income.

 

 

会计概览

ACCOUNTING OVERVIEW

我希望你在阅读本章时没有费力，但在几页中，我试图从我的注册会计师背景和 MBA 课程中向你介绍会计的基本知识。如果本章的内容对你来说是全新的，很可能你还没有完全理解它。你应该记得：

I hope you have not struggled too hard through this chapter, but in a few pages I have tried to give you the essentials of accounting from both my CPA background and the MBA curriculum. If the material in this chapter was totally new for you, most probably you have not completely absorbed it. You should have remembered that:

• 资产 =负债+所有者权益
• Assets = Liabilities + Owners’ Equity
• 财务报表由三张基本且相互依存的报表组成：资产负债表、损益表和现金流量表。
• There are three basic and interdependent financial statements: balance sheet, income statement, and cash flow statement.
• 会计记录和报表总是 平衡的。
• Accounting records and statements always balance.
• 这些陈述可以通过使用比率来解释。
• The statements can be interpreted by using ratios.
• 可以使用差异分析和管理运营结果。
• Operating results can be analyzed and managed using variances.

简而言之，这就是会计游戏。在MBA学校，会计是文科生最恐惧的话题。本章以简洁明了的形式向您介绍了让他们熬夜的原因。

That’s the accounting game in a nutshell. At MBA school, accounting struck the most fear in the hearts of the liberal arts undergraduates. This chapter has given you, in a tidy predigested form, what kept them up late at night.

 

 

关键会计要点

KEY ACCOUNTING TAKEAWAYS

现金制会计——仅当现金易手时才记录交易的方法

Cash Basis Accounting—The method of recording transactions only when cash changes hands

权责发生制会计——记录与收入和支出相匹配的交易的方法，而不考虑现金流量的变动

Accrual Basis Accounting—The method of recording transactions that matches revenues and expenses regardless of cash flow movements

资产负债表——列出公司在某个时间点拥有和欠下的资产

The Balance Sheet—The listing of what a company owns and owes at a point in time

会计基本等式——资产=负债+所有者权益

The Fundamental Accounting Equation—Assets = Liabilities + Owners’ Equity

净营运资本——短期资产减去短期负债

Net Working Capital—Short-term assets less short-term liabilities

损益表——一段时间内产生利润的活动的总结

The Income Statement—The summary of profit-generating activities during a period of time

毛利率——收入减去所售商品的直接成本

Gross Margin—Revenues less the direct cost of goods sold

现金流量表——公司在一段时间内如何产生和使用其现金的总结

The Statement of Cash Flows—The summary of how a company generates and uses its cash during a period of time

折旧——在其使用寿命内分配的设备使用成本

Depreciation—The cost of using equipment allocated over its useful life

财务报表分析的八个基本比率——一种分析报表并将其与行业标准进行比较的方法

The Eight Basic Ratios for Financial Statement Analysis—A method of analyzing statements and comparing them to industry standards

价格和数量差异——一种通过将价格和数量差异的影响与预算金额隔离开来解释运营结果的方法

Price and Volume Variances—A method of explaining operational results by isolating the effects of price and volume differences from budgeted amounts

基于活动的成本核算 (ABC) — 根据实际使用情况分配管理费用的方法，而不是任意衡量

Activity-Based Costing (ABC)—The method of allocating overhead expenses based on actual usage, not on arbitrary measure

第四天

Day 4

组织行为学

ORGANIZATIONAL BEHAVIOR

组织行为 ( OB ) 课程试图教授 MBA 如何应对工作场所的人类挑战。定量技能可能在课堂上提供神奇的理论药丸，但 OB 试图向年轻的 MBA Turks 灌输人类的敏感性，以便在现实世界中应用他们的 MBA 技能。

Organizational Behavior (OB) classes attempt to teach MBAs how to deal with the human challenges in the workplace. Quantitative skills may provide the magic theoretical pill in the classroom, but OB tries to instill in young MBA Turks the human sensitivity to apply their MBA skills in the real world.

许多组织理论与您在当地 B. Dalton 或 Waldenbooks 上有关自我意识和敏感性训练的书籍中找到的理论并无二致。之所以如此相似，是因为其中许多书都是由提出 MBA 课程中出现的学术理论的同一位教授撰写的。不同之处在于，关于“​​新”企业复兴理论或“一秒钟经理”的流行书籍比出现在不起眼的学术期刊上的文章赚的钱更多。

Many organizational theories are not unlike what you can find in books about self-awareness and sensitivity training at the local B. Dalton or Waldenbooks. The reason for the similarity is that many of those books are written by the same professors who propound the academic theories that appear in MBA curricula. The difference is that faddish books about the “new” corporate rejuvenation theory or the “one-second manager” make more money than articles that appear in obscure academic journals.

组织行为学这个“敏感”的学科，往往是MBA们大显身手的地方。当看似思想开放的学生试图处理手头的案件时，性别歧视、偏见和贪婪在课堂上露出丑陋的头脑。无论如何，这些课程对过度劳累的 MBA 来说是一种受欢迎的解脱。无需复杂的定量分析或大量阅读。与其他 MBA 科目一样，了解词汇并在适当的时候使用它对建立工作信誉大有帮助。

Organizational behavior, the “touchy-feely” subject, is often where MBAs show their true colors. Sexism, prejudice, and greed rear their ugly heads in classes when seemingly open-minded students attempt to cope with the cases at hand. Regardless, the classes are a welcome relief to overworked MBAs. There is no need for intricate quantitative analysis or extensive reading. As with other MBA subjects, knowing the vocabulary and using it at the right moments goes a long way in establishing credibility on the job.

OB 课程中教授的内容如果被内化，很可能是对 MBA 职业生涯影响最大的课程。没有人际交往能力，MBA 配备了电动工具，但没有电线来使用它们。

What is taught in the OB classes, if internalized, are the lessons that well may be the most influential in the careers of MBAs. Without people skills, MBAs are equipped with the power tools but are without the electric cord to use them.

 

 

OB 问题解决模型

THE OB PROBLEM-SOLVING MODEL

正如市场营销为营销战略制定提供了七个步骤一样，OB 提供了解决组织问题的三步技术。

Just as marketing offers seven steps to marketing strategy development, OB provides a three-step technique to solve organizational problems.

 

 

问题定义

Problem Definition

分析

Analysis

行动计划

Action Planning

 

 

问题定义

PROBLEM DEFINITION

解决组织问题的第一步是了解困难的根源。真正的问题往往被症状所掩盖。人们很容易被误导去解决症状而不是解决问题的原因。除非解决了原因，否则无疑会出现新的头痛。MBA 学习了几种分析技术，以帮助排除问题的根源。

The first step to solving an organizational problem is to know the source of the difficulty. Real problems are often masked by symptoms. It is easy to be misled into solving the symptoms instead of their cause. Unless the cause is dealt with, fresh headaches will undoubtedly arise. MBAs are taught several analytical techniques to aid in flushing out the sources of trouble.

 

 

想要有差距。当经理认为“应该”发生的事情与“实际”发生的事情之间存在差距或“偏差”时，就会出现问题。定义问题需要从所有参与者的角度来看情况，并概述他们想要得到的差距。

Want Got Gaps. There is a problem when a gap or “deviation” exists between what a manager thinks “ought” to be occurring and what is “actually” occurring. Defining the problem entails viewing situations from the perspectives of all the participants and outlining their Want Got Gaps.

在引入一项关键的新计算机技术失败后，一家大型服务组织聘请了一位新副总裁 Hank Helpful 来领导计算机部门摆脱困境。在他看来，问题是由部门间的竞争引起的。他觉得计算机部门是孤立的，而且总是与公司的其他部门不和。汉克看到的差距如下：

In the wake of a failure to introduce a critical new computer technology, a large service organization hired a new vice president, Hank Helpful, to lead the computer department out of its trouble. In his judgment the problem was caused by interdepartmental rivalries. He felt that the computer department was isolated and always at odds with the rest of the company. Hank saw the gap as follows:

 

 

我想要 → 差距 ← 我得到

I Want → Gap ← I Got

 

 

部门间合作 → 差距 ← 孤立的部门孤岛

Interdepartmental Cooperation → Gap ← Isolated Departmental Islands

 

 

副总裁认为还存在其他差距。计算机部门认为它缺乏公司运营部门的尊重。部门里的人觉得他们被当作二等公民对待。这两种看法都是正确的。但其他销售和运营部门也有自己的差距。他们希望以负担得起的成本获得及时的计算机服务。

The VP felt that other gaps existed as well. The computer department believed it lacked the respect of the operational arm of the company. The people in the department felt that they were being treated as second-class citizens. Both perceptions were true. But the other sales and operating departments had their own gaps. They wanted timely computer services at an affordable cost.

在许多情况下，组织问题不太容易诊断。管理人员通常不确切知道差距是什么。有差距吗？经理的看法可能会掩盖“实际”发生的事情。这通常是麻烦的首要原因。

In many instances, organizational problems are less easily diagnosed. Often managers do not know exactly what the gap is. Is there a gap at all? A manager’s perceptions can cloud what is “actually” happening. That is often the cause of trouble in the first place.

 

 

问题的程度。当您知道存在哪些差距时，了解它们影响组织的方式就很重要了。问题可以通过三种方式影响公司：

The Level of Problems. When you know what gaps exist, it is then important to understand the ways in which they affect the organization. Problems can affect a company in three ways:

• 在某些人内部或之间
• Within or between certain people
• 组内或组间
• Within or between groups
• 在整个组织内
• Within the whole organization

在上述计算机部门的案例中，问题存在于所有这三个级别。必须解决每个级别才能成功“解决”它。人与人之间的难受发生在个人层面。部门间的争吵是一个群体间的问题。该公司未能采用有竞争力的新技术发生在组织层面。

In the case of the computer department described above, the problem existed at all three of these levels. Each level had to be addressed to successfully “solve” it. The hard feelings between individuals occurred at a personal level. The interdepartmental squabbling was an intergroup problem. The company’s failure to adopt competitive new technologies occurred at the organizational level.

 

 

来源问题和因果链。一个有效的 MBA 的目标是找到最重要的问题并首先解决这些问题。这些被称为源问题。消除源头，消除症状。来源问题，例如对计算机部门缺乏尊重，导致了许多其他问题。

Source Problems and Causal Chains. The goal of an effective MBA is to find the most important problems and solve those first. Those are called the source problems. Eliminate the source, eliminate the symptoms. Source problems, such as the lack of respect for the computer department, caused a multitude of other problems.

用于找出问题源头的图形化方法是绘制因果链。使用因果链，公司的部门间问题如下所示：

A graphical method used to get at source problems is to draw a causal chain. Using a causal chain, the company’s interdepartmental problem would look like this:

 

 

贡献问题 → 源问题 → 业务问题

Contributing Problems → Source Problem → Business Problem

 

 

缺乏互动性格差异→缺乏对技术人员的尊重→项目失败

Lack of Interaction Personality Differences → Lack of Respect for Techies → Project Failures

 

 

分析

ANALYSIS

在确定差距并使用因果链之后，MBA 被教导将问题与其原因联系起来。除了绘制因果链之外，在此分析步骤中，您还尝试了解原因。它们为什么存在？哪些环境因素起作用？通过提出这些类型的问题，您可以开始面对哪些原因可以通过管理措施得到纠正。如果一个问题无法克服，则必须尝试不同的解决方案。在上面的例子中，解雇不合作的人是副总裁的一个选择。敏感性培训和部门间讨论是其他可能性。与营销计划一样，有许多可能的行动途径可用于成功解决问题。

After defining the gaps and using causal chains, the MBA is taught to link the problems to their causes. In addition to drawing causal chains, during this analytical step you try to understand the causes. Why do they exist? What environmental factors play a role? By asking these types of questions you can begin to confront which causes can be corrected through management action. If one problem is insurmountable, different solutions have to be tried. In the example above, firing uncooperative people was an option for the vice president. Sensitivity training and interdepartmental discussions were other possibilities. As in a marketing plan, there are many possible avenues for action available to achieve a successful resolution to a problem.

 

 

行动计划

ACTION PLANNING

MBA 被教导要果断和积极主动——这是 MBA 经常使用的形容词。经过全面分析后，MBA 应该能够制定计划。该行动计划有六个重要步骤。

MBAs are taught to be decisive and proactive—a frequently used MBA adjective. After a thorough analysis, MBAs should be able to formulate a plan. The action plan has six important steps.

 

 

1. 设定具体目标。

1. Set specific goals.

2. 定义活动、所需资源、责任。

2. Define activities, resources needed, responsibilities.

3. 设定行动时间表。

3. Set a timetable for action.

4. 预测结果，制定应急措施。

4. Forecast outcomes, develop contingencies.

5.按时序制定详细的行动计划。

5. Formulate a detailed plan of action in time sequence.

6.根据第一步的目标实施、督促执行、评价。

6. Implement, supervise execution, and evaluate based on goals in step one.

可以想象，解决 MBA 风格的问题并不简单。这需要时间和精力。要添加到您的 MBA 词汇表中，您应该将可能的运营菜单称为运营杆。这听起来很有力量和进步。行动杠杆可以是奖励、控制或计划系统。

As you can imagine, solving problems MBA-style is not simple. It requires time and effort. To add to your MBA vocabulary, you should refer to your menu of possible actions as action levers. This sounds forceful and progressive. An action lever may be a reward, a control, or a planning system.

OB 背后的想法是训练 MBA 避免战术错误，因为他们没有考虑到相关人员。凭借应对挑战的框架，MBA 课程向学生灌输当今的理论和方法，以便他们可以使用它们。

The idea behind OB is to train MBAs to avoid tactical errors because they failed to take into consideration the people involved. With a framework to tackle challenges, the MBA curriculum inculcates in its students the theories and methods of the day so that they can use them.

 

 

个人和组织层面的 OB 主题

INDIVIDUAL AND ORGANIZATIONAL LEVEL OB TOPICS

前面的讨论涵盖了用于分析问题和实施解决方案的框架。接下来的部分涉及为该过程提供背景的主题。MBA 课程从逻辑上讲是从处理个人的理论和主题开始，然后构建更大的组织问题，随着更多人的加入，这些问题变得越来越复杂。在此过程中，学生被要求运用他们新获得的技能来分析和规划解决方案，以应对日益复杂和具有挑战性的案例情况。

The previous discussion covered the frameworks used to analyze a problem and implement a solution. The next sections deal with the topics that provide the background for that process. The MBA curriculum logically starts with the theories and topics that deal with the individual, then builds to larger organizational issues that become progressively complex with the addition of more people. Along the way, students are asked to apply their newly acquired skills to analyze and plan solutions to increasingly complex and challenging case situations.

 

 

MBA 心理学课：APCFB 模型

THE MBA PSYCHOLOGY LESSON: THE APCFB MODEL

为了深入了解人们在工作中的行为方式的原因，MBA 课程包括此处所示的某种形式的APCFB 模型。该模型试图解释将外部事件与员工行为联系起来的认知过程。假设会影响人们的看法。这些看法会影响结论。这些结论促使人们产生感情。最终，这些感受会驱动管理者观察到的行为。通过尝试理解这个过程，MBA 可能有机会影响他们自己和同事的积极行为。该模型如下所示。

In the effort to gain an insight into why people act the way they do at work, the MBA curriculum includes some form of the APCFB model pictured here. This model attempts to explain the cognitive process of linking external events to employee behavior. Assumptions affect the perceptions people have. Those perceptions affect the conclusions. And those conclusions prompt feelings. Ultimately those feelings drive behaviors that managers observe. By trying to understand this process, MBAs may have a chance to influence positive behaviors in themselves as well as in their coworkers. The model looks like that below.

 

 

APCFB 心理学模型

THE APCFB PSYCHOLOGY MODEL

“为什么人们会按照他们的方式行事”，案例 UVA-OB-183，图 5。 版权所有 © 1986 达顿商学院基金会，弗吉尼亚州夏洛茨维尔。

“Why People Behave the Way They Do,” Case UVA-OB-183, Figure 5. Copyright © 1986 by the Darden Graduate Business School Foundation, Charlottesville, Virginia.

 

 

有了分析工具，MBA 们就会相信他们可以理解任何事情。然而，人们内部的混杂力量阻碍了完美的沟通和理解。我们都通过过滤器看到，这些过滤器通常会阻止我们准确地感知事件。过滤器还会阻止我们按照自己的真实愿望行事。我们都有内部防御机制，可以作为额外的过滤器来保护我们免受心理伤害。它们还阻止对其他人进行准确的心理解读。例如，如果一个没有安全感的主管对数字的能力很差，那么作为防御，他可能会挑剔分析师的技术演示。这将帮助他避免面对自己在数字方面的无能。

Given an analytical tool, MBAs are made to believe that they can understand anything. However, confounding forces within people prevent perfect communication and understanding. We all see through filters that often prevent us from perceiving events accurately. Filters also prevent us from acting out our true desires. We all have internal defense mechanisms that act as additional filters to protect us from psychological damage. They also prevent an accurate psychological reading of other people. For example, if an insecure supervisor has a poor aptitude for numbers, then by way of defense, he may find fault with an analyst’s technical presentation. That would help him avoid confronting his own ineptitude with numbers.

MBA 有机会影响假设，即我们对世界、其他人或我们自己应该或应该成为的样子所持有的信念。这些假设构成了我们的价值体系。按照易于访问的顺序列出，假设包括：

MBAs have a chance to affect assumptions, the beliefs we hold about the way the world or other people or ourselves should or ought to be. These assumptions make up our value system. Listed in order of ease of accessibility, assumptions include:

 

 

期望

Expectations

信念

Beliefs

价值观

Values

 

 

可以通过明确的管理意图和行动来改变期望和某种程度上的信念。价值观是根深蒂固的假设，如果有的话，只能及时改变。

Expectations and to some extent beliefs can be changed through clear management intent and action. Values are deeply held assumptions that may be altered, if at all, only in time.

当经理能够利用下属的价值时，可能会产生真正的生产力。就个人而言，我非常重视创造力和自由。当我的经理挖掘我内心深处的那一口井时，他会激发我最好的工作。例如，当我的老板寻求有见地的营销分析时，他给了我一个表达我的创造力的机会。我们的目标被认为是一致的或等价的，因为我们都在瞄准同一件事。产生了所需的行为。组织中个人之间的目标一致使团队富有成效。目标一致是一个流行的 MBA 短语——听起来很棒，而且实际上很有意义。

When a manager is able to tap into the values of subordinates, then real productivity may result. Personally, I place a high value on creativity and freedom. When my manager taps into that well inside me, he elicits my best work. For example, when my boss seeks an insightful marketing analysis, he presents me with an opportunity to express my creativity. Our goals are said to be congruent or equivalent because we are both aiming at the same thing. The desired behavior is produced. Goal congruence among the individuals of an organization makes the group productive. Goal congruence is a popular MBA phrase—it sounds great, and it is in fact meaningful.

让我们以战略规划经理为例。他想利用他的团队的创造力来制定计划，以在不断变化的市场中竞争。过去，所有的创意工作都是他一个人完成的。他的员工只是习惯于处理数字。为了改变他们的行为，他必须学会容忍作为创作过程一部分的反复试验。由于过去曾因员工失误而遭到解雇和嘲笑，因此团队迟迟无法遵从他的意愿是可以理解的。工作人员的假设挡住了路。为了实现预期的改变，他需要通过持续奖励创造性行为来建立信任。

Let’s take the example of a strategic planning manager. He wanted to tap his team’s creativity in developing plans to compete in an evolving marketplace. In the past, he had done all the creative work himself. His staff members were simply used to crunch numbers. To elicit a change in their behavior, he had to learn to tolerate the trial and error that are part of the creative process. Because staff failures in the past had been met with firings and ridicule, the team would understandably be slow to comply with his wishes. The staff’s assumptions stood in the way. To effect the desired change, he needed to build trust by rewarding creative behavior consistently.

最重要的是，如果你想激励人们，了解一点心理学是很有用的。

The bottom line is that understanding a bit of psychology is useful if you wish to motivate people.

 

 

动机的期望理论

EXPECTANCY THEORY OF MOTIVATION

动机是一种难以捉摸的动物，所有组织都想抓住它。期望理论概述了产生个人动机的因素。经理、员工，甚至您都可以使用期望理论来尝试理解员工的行为。

Motivation is an elusive animal that all organizations want to capture. Expectancy theory outlines the factors that produce motivation with individuals. Managers, staff, and even you can use expectancy theory to attempt to understand employees’ behavior.

 

 

动机=对工作的期望将导致绩效×期望绩效将导致奖励×奖励的价值

Motivation = Expectation of Work will lead to Performance × Expectation Performance will lead to Reward × Value of Reward

该等式可能有助于隔离问题的根源。等式的每个组成部分都可以解释动机的某些方面。如果某汽车品牌的营销经理一直在将市场份额拱手让给制造更好、促销更好的竞争对手，他可能会觉得无论他做什么都会失败。那自然会降低他的积极性。如果公司从不奖励出色的表现，那也会导致不满。最后，如果奖励只是一组行政洗手间的钥匙，那么经理可能会考虑到别处工作。

This equation may be helpful in isolating the source of a problem. Each of the equation’s components can explain some aspect of motivation. If a marketing manager of a declining make of automobile has been losing market share to a better-manufactured and better-promoted competitor, he might feel that no matter what he does he will fail. That would naturally decrease his motivation. If the company never rewarded superior performance, that would also lead to discontent. And finally, if the reward were simply a set of keys to the executive washroom, then a manager might think of working elsewhere.

赫茨伯格、马斯洛和麦克莱兰这三位学术重量级人物认为，行为的动机是满足需求的冲动。弗雷德·赫兹伯格 (Fred Hertzberg) 认为，通过最大化工作中的激励因素或满足因素并最小化不满意因素或维护因素，可以增强激励。晋升或奖励可以是一种满足。维持因素不一定会带来幸福，但它们是意料之中的。安全的工作场所和维持生活的工资是典型的维持因素。亚伯拉罕马斯洛将员工激励视为满足员工需求层次的功能。层次结构经常被描述为金字塔。对食物和水的需求位于金字塔底部，其次是对安全的需求，需要归属感和地位需要，而自我实现的需要被视为最高层次的需要。当一个人通过完成具有挑战性的目标而体验到个人成长和自我实现感时，这些需求就会得到满足。

Three academic heavyweights, Hertzberg, Maslow, and McClelland, believe that behavior is motivated by the urge to satisfy needs. Fred Hertzberg posits that motivation will be enhanced by maximizing the motivators or satisfiers on the job and minimizing the dissatisfiers or maintenance factors. A promotion or an award can be a satisfier. Maintenance factors don’t necessarily bring happiness, but they are expected. A safe place to work and a living wage are typical maintenance factors. Abraham Maslow sees employee motivation as a function of meeting an employee’s hierarchy of needs. The hierarchy is frequently depicted as a pyramid. The need for food and water is at the bottom of the pyramid, followed by the need for safety, the need to belong, and the need for status, while self-actualization needs are seen as the highest order of needs. These needs are met when a person experiences a sense of personal growth and self-fulfillment by accomplishing a challenging goal.

最后，David McClelland 提出人有三种基本需求，成就需求、权力需求和归属需求。无论理论如何，管理者都必须认识到员工的需求。

Finally, David McClelland proposes that people have three basic needs, the need for achievement, the need for power, and the need for affiliation. Whatever the theory, managers must recognize the needs of employees.

 

 

工作设计

JOB DESIGN

了解和影响员工积极性的另一种方法是调查工作的设计方式。每项工作都有特定的核心工作维度来描述所执行的职责。这些职责会导致员工出现严重的心理状态，从而导致各种结果。结果是工作绩效的看得见的表现，而心理状态则隐藏在人们的内心深处。如果人为因素被忽视，那么质量和效率就会受到影响。

Another way to understand and affect employee motivation is to investigate the way a job is designed. Each job has certain core job dimensions that describe the duties performed. These duties lead to critical psychological states within employees that result in a variety of outcomes. Outcomes are the visible manifestations of work performance, while psychological states are hidden in the hearts and minds of people. If the human element is ignored, then quality and efficiency will suffer.

如果 MBA 面临人事问题，那可能是工作设计的结果。对核心工作维度的仔细研究通常可以在不花费大量成本的情况下产生巨大的收益。例如，在洛杉矶的一家洛克希德零件厂，雇用和培训没有技能的少数族裔为另一家工厂制造的大型喷气式飞机组装零件。员工没有积极性，他们的产出质量很差。在与男工交谈时，经理们意识到这项工作对他们来说毫无意义。他们不明白他们在生产什么。为了解决这个问题，工人们被带到飞机装配厂，看看他们的零件安装在哪里。他们还遇到了那些在收到有缺陷的产品时感到不便的人。意识到他们工作的相关性，员工的工作效率提高了，零件缺陷也减少了。他们以前毫无意义的组​​装任务变得重要了，他们的回应是表现得更好。结果是员工更加快乐，他们为出色的工作感到自豪。这种员工幸福感的 MBA 术语是工作生活质量(QWL)。当员工有机会成为他们所能成为的一切时，MBA 用来描述这种情况的词就是赋权。今天，你很难不被这个词绊倒而拿起一本商业书籍。

If the MBA is confronted with a personnel problem, it may be the result of job design. A close study of the core job dimensions can often yield great benefits without significant costs. For example, at a Lockheed parts factory in Los Angeles, unskilled minorities were hired and trained to assemble parts for jumbo jets fabricated at another factory. The employees were unmotivated and the quality of their output was poor. In talking with the men workers, the managers realized that the work had no meaning to them. They did not understand what they were producing. To fix that, the workers were taken to the aircraft assembly plant to see where their parts were installed. They also met those who were inconvenienced when they received a defective product. Realizing the relevance of their work, the employees became more productive and part defects decreased. Their previously pointless assembly task acquired significance, and they responded by performing better. The result was a happier workforce that took pride in a job well done. The MBA term for such employee happiness is quality of work life (QWL). When employees are given the chance to be all that they can be, the word MBAs use to describe this is empowerment. You can hardly pick up a business book today without tripping over that word.

工作设计模型

JOB DESIGN MODEL

改编自 William Zierden 教授的“工作设计简介”，案例 UVA-OB-91R，图 1。 版权所有 © 1975 达顿商学院基金会，弗吉尼亚州夏洛茨维尔。

Adapted from “Introduction to Job Design,” by Professor William Zierden, Case UVA-OB-91R, Figure 1. Copyright © 1975 by the Darden Graduate Business School Foundation, Charlottesville, Virginia.

 

 

MBA 人格特质

MBA PERSONALITY TRAITS

商学院教授年轻女性和男性商业技能，但他们也试图激励学生最大限度地发挥自己的潜力。本着这种精神，MBA 被教导要成为创新型领导者。

Business schools teach young women and men business skills, but they also try to motivate their students to maximize their own potential. In that vein, MBAs are taught to be innovative leaders.

 

 

领导。顶尖的 MBA 学校声称是未来商业领袖的孵化器。在这种追求中，组织行为课程探讨了领导主体及其职责。一些学校甚至派学生去树林进行拓展训练，以释放他们内心的领导能力并培养团队技能。领导者塑造目标。领导者开发新想法。领导者在情感层面上影响人们。另一方面，管理者对事件做出反应。管理者解决问题，而领导者接受挑战。当然，在顶级商学院，每个人都幻想自己成为未来的行业领袖。在本书第 10 章的末尾，有一个十分钟的领导力教练可以帮助您取得成功。

Leadership. The top MBA schools claim to be incubators for the business leaders of tomorrow. In this pursuit, organizational behavior classes probe the subject of leadership and its responsibilities. Some schools even send their students to the woods for Outward Bound experiences to unleash the leaders inside them and develop team skills. Leaders shape goals. Leaders develop new ideas. Leaders reach people on an emotional level. Managers, on the other hand, react to events. Managers solve problems, while leaders take on challenges. Of course, at the top business schools, everyone fancies himself or herself as a future captain of industry. At the end of the book in chapter 10, there is a Ten-Minute Leadership Coach to help you to succeed.

 

 

领导 VCM 模型。VCM 领导力模型提出以下三个特征是领导者个人档案的一部分：

The Leadership VCM Model. The VCM leadership model proposes that the following three characteristics are part of a leader’s personal profile:

 

 

• 想象
• Vision
• 承诺
• Commitment
• 管理技巧
• Management Skills

领导者以不同的比例展现这些品质。没有特定的组合效果最好。这完全取决于个人和工作情况。史蒂夫·乔布斯 (Steve Jobs) 在 1980 年代看到用户友好型个人计算的潜力时，可以被视为高瞻远瞩。在会计行业，远见并不是那么重要，而管理技能和长时间工作的承诺才是成功的关键。

Leaders exhibit these qualities in differing proportions. No particular mix works best. It all depends on the individual and the job situation. Steve Jobs could be viewed as being high on vision when he saw the potential for user-friendly personal computing in the 1980s. In the accounting profession, vision is not as critical, whereas management skills and commitment to long hours are the keys to success.

领导风格：愿景、承诺和管理

LEADERSHIP STYLES: VISION, COMMITMENT, AND MANAGEMENT

改编自 James Clawson 教授的“管理风格调查”，Case UVA-OB-358，p。14. 版权所有 © 1988，达顿商学院基金会，弗吉尼亚州夏洛茨维尔。

Adapted from “Survey of Managerial Style,” by Professor James Clawson, Case UVA-OB-358, p. 14. Copyright © 1988 by the Darden Graduate Business School Foundation, Charlottesville, Virginia.

 

 

领导模式。有多少人，就有多少带兵的方法。领导风格的范围从以老板为中心到以下属为中心。在 1960 年代，高管们争先恐后地接受测试，看看他们在频谱上的位置。基于管理网格，他们可以被归类为“独裁者”或“懦夫”。一些老板直接使用他们的权力来迫使他们的员工采取行动。他们思考，员工负责跑腿。其他人则让他们的员工可以自由地运用自己的智慧来组织和完成任务。老板的职责是给出总体方向。领导者选择哪种领导风格取决于三种基本力量：

Leadership Patterns. There are as many ways to lead the troops as there are people. Leadership styles lie on a spectrum from boss-centered to subordinate-centered. In the 1960s, executives raced to be tested to see where they fell on the spectrum. Based on a managerial grid, they could be classified a “dictator” or a “wimp.” Some bosses use their authority directly to press their people into action. They do the thinking, and the staff does the legwork. Others give their people the freedom to use their own wits to organize and accomplish tasks. The boss’s function is to give general direction. Which leadership style a leader chooses is regulated by three basic forces:

 

 

• 管理者内部的力量
• The forces within the manager
• 下属内部势力
• The forces within the subordinates
• 形势的力量
• The forces of the situation

如果领导对下属没有信心，就不能委派任务。如果员工没有能力在不受监督的情况下工作，则完全授权是不合适的。当员工清楚地了解业务情况以及如何处理时，最好下放权限。

If the leaders do not have confidence in their subordinates, they cannot delegate tasks. If a staff doesn’t have the ability to work unsupervised, full delegation of authority is inappropriate. When the staff has a clear understanding of the business situation and how to address it, it’s best to delegate authority.

领导者了解自己的性格特征很重要。正如您想象的那样，无论情况如何，领导者的不安全感都可能导致独裁风格。这就是为什么自我意识很重要；它将使您能够避免不适当的管理方式。

It is important for a leader to understand his or her own personality traits. As you might imagine, a leader’s insecurities may lead to an authoritarian style, regardless of what the situation may dictate. That is why self-awareness is important; it will enable you to avoid inappropriate management styles.

 

 

我的缺点和优点是一样的。. . 什么都不够。我必须检查一切。这给我带来了麻烦——人们认为我不信任任何人。但我必须知道发生了什么。

My faults and my virtues are the same . . . Nothing is ever enough. I must check everything. It causes me problems—people think I don’t trust anyone. But I must know what’s going on.

——乔治·阿玛尼，福布斯

—Giorgio Armani, Forbes

 

 

创造力。MBA 不仅接受教育以了解领导力，还被教导通过发挥自己的创造力成为领导者。因为愿景是 VCM 馅饼中的一个元素，MBA 应该培养自己的创造力。每个人在最有创造力的时候都会有想法友好的时候。对于某些人来说，可能是在淋浴时，对于其他人来说，可能是在瓷王座上或车里。创造性思维往往转瞬即逝；您必须能够在它刚萌芽的阶段捕捉到它。Chick Thompson 的What a Great Idea建议我们应该在每个友好的地方随时准备一支笔、一台录音机或一支油性铅笔（用于淋浴） 。

Creativity. Not only are MBAs schooled to understand leadership, they are taught to become leaders by tapping their own creativity. Because vision is an element in the VCM pie, MBAs ought to nurture their own creativity. Everyone has idea-friendly times when they are most creative. For some it may be while in the shower, for others on the porcelain throne or in the car. Creative thought is often fleeting; you must be able to capture it in its tender, nascent stage. What a Great Idea by Chick Thompson suggests that we should always keep a pen, a tape recorder, or a grease pencil (for the shower) handy in each of our friendly places.

思维导图技术也可用。拿一张白纸，开始思考一个创造性的挑战，然后写下主题并圈出。继续，以一种完全不受约束的风格，围绕该主题的关键词涂鸦并圈出你所有的相关想法，并将它们像车轮上的辐条一样连接起来。每个辐条周围都应该有辐条，依此类推。没有思想太愚蠢！一切都完成后，一些东西可能会从自由联想的混乱中浮现出来。我已经使用该技术为本书设计标题、宣传文案和项目解决方案。试试看——您不会有任何损失。

The mind-mapping technique is also available. Take a blank piece of paper and start thinking about a creative challenge, then write down the subject and circle it. Proceed, in a completely uninhibited style, to scribble and circle all your related thoughts around that subject’s key words and connect them like the spokes on a wheel. Each of the spokes should have spokes around it, and so on. No thought is too stupid! After it’s all done, something may emerge from the jumble of free association. I’ve used the technique to think up titles, promotional copy, and project solutions for this book. Try it—you have nothing to lose.

为本书命名的简短思维导图会议如下图所示。

An abbreviated mind-mapping session to develop the name for this book looked like the diagram below.

书名的思维导图

MIND MAPPING FOR A BOOK TITLE

 

 

创业。触及领导力和创造力的特质是最热门的 MBA 主题之一，即创业精神。是否可以教授创业精神是值得商榷的，但所有顶尖学校都在研究这一领域并进行尝试。对企业家的研究表明，他们具有以下特征的某种组合：

Entrepreneurship. Touching on the traits of leadership and creativity is one of the hottest MBA topics, entrepreneurship. It is debatable whether entrepreneurship can be taught, yet all the top schools are researching this area and giving it a try. Studies of entrepreneurs reveal that they possess some combination of the following characteristics:

 

 

• 对模棱两可和不确定性感到自在
• Comfortable with ambiguity and uncertainty
• 相信他们掌握自己的命运
• Belief that they control their own destinies
• 完成任务的毅力
• Tenacity in completing tasks
• 对失败的恐惧程度低
• Low fear of failure
• 识别机会的能力
• Ability to identify opportunities

创业 MBA 孵化器包括关于如何开始新企业和商业计划竞赛的课程。成功校友的访问提供了灵感，可以成为学生的联系来源。

Entrepreneurial MBA incubators include classes on how to start a new venture and business plan contests. Visits from successful alumni provide inspiration and can be a source of contacts for the students.

 

 

类型 A 和 B 行为。OB 教授将行为类型的概念引入课程，作为个人理解的附加工具。由于大多数进入前十名学校的 MBA 被录取是因为他们的 A 型人格帮助他们在大学班级中名列前茅，因此他们应该了解自己的这一方面似乎是合适的。A 型行为最初是在 1959 年由两位心脏病专家梅耶弗里德曼和雷罗斯曼发现的。他们注意到患有严重冠心病的患者通常具有以下特征：

Type A and B Behaviors. OB professors have introduced the concept of behavior typing into the curriculum as an added tool for personal understanding. Since most MBAs attending the Top Ten schools were admitted because their type A personalities helped them to the top of their college classes, it seems appropriate that they should understand that aspect of themselves. Type A behavior was originally identified in 1959 by two cardiologists, Meyer Friedman and Ray Roseman. They noticed that patients with severe coronary heart disease were often characterized by these traits:

 

 

• 对成就的竞争需要
• A Competitive Need for Achievement
• 时间紧迫感
• A Sense of Time Urgency
• 攻击性
• Aggressiveness
• 对他人和世界的敌意
• Hostility to Others and the World

A 型行为的其他表现包括爆发性、语速加快、打断他人、快节奏的生活和不耐烦。A 型总是试图一次做不止一项活动。这就是那些 Palm Pilots 的用途。A型的人常常对生活不满，表现出一种随波逐流的敌意。他们根据外部成就来评估自我价值。一个确定的症状是在非竞争情况下与他人竞争。一位同学反映了这样一个案例：“在面试季，我被一位披萨公司的高管打动了，他吹嘘说，在公司一年一度的体检中，他在跑步机上的表​​现比他的同事还要好。” 那个高管是A型。

Additional manifestations of type A behavior include explosive, accelerated speech, interruption of others, a fast-paced approach to life, and impatience. Type A’s always try to do more than one activity at once. That’s what those Palm Pilots are for. Type A’s are often dissatisfied with life, showing a free-floating hostility. They evaluate their self-worth based on external achievements. One sure symptom is competition with others in noncompetitive situations. A classmate reported such a case: “During the interview season I was struck by a pizza company executive who boasted that his performance on the treadmill, during the company’s annual physical, was superior to that of his coworkers.” That executive was a type A.

在光谱的另一边，有 B 型，他们享受生活并且更放松。一些 B 型的人也潜入了商学院。大多数人都落在两个极点之间的连续体中。希望通过识别 A 型标志，MBA 硬充电器可以通过对他们的行为进行一些控制来阻止心脏病发作。如果不是，行为类型可以为即将被遗忘的 MBA 提供良好的酒吧对话。

On the opposite side of the spectrum, there are the type B’s, who enjoy life and are more relaxed. Some type B’s also sneak into business schools. Most individuals fall in the continuum between the two poles. Hopefully, by recognizing the type A signs, MBA hard chargers may be able to head off a heart attack by exercising some control over their behavior. If not, behavior typing can make good bar conversation for MBAs heading for coronary oblivion.

 

 

MBA办公程序

MBA OFFICE PROCEDURES

OB 教员除了让学生意识到自己的潜力和缺点外，还尝试教给我们一些实用的人际交往技巧，以帮助我们在工作中取得成功。

The OB faculty, besides making students aware of their potentials and shortcomings, tried to teach us some practical interpersonal skills that would help us to succeed on the job.

 

 

积极倾听。最有价值的技能之一就是能够真正倾听。积极倾听可以帮助您清楚地了解情况，以便您可以有效地处理它们。它在三个方面不同于对话：

Active Listening. One of the most valuable skills is to be able to really listen. Active listening helps you to gain a clear perception of situations so that you can effectively deal with them. It differs from conversation in three ways:

• 你对信息做出反应而不是领导。
• You Respond to Information and Don’t Lead.
• 您回应个人信息但不提供建议。
• You Respond to Personal Information and Don’t Give Advice.
• 您确定受访者的感受以及内容。
• You Identify the Interviewee’s Feelings as Well as the Content.

积极的倾听者会将对话的控制权让给另一方。如果有足够的余地，真正的动机、感受和信念就会出现。在主动聆听结束后，您可以开始说话，并再次表现得像个 MBA 万事通。

An active listener cedes control of the conversation to the other party. Given enough leeway, true motivations, feelings, and beliefs can come forth. After the active listening session runs its course, you can start to talk and act like an MBA know-it-all again.

 

 

绩效评估。组织改进中管理最不当的工具之一是绩效评估。评级表有时可以有效地用于及时反馈和个人发展。但是，大多数时候都是拖延到鉴定真的失去了所有用处的任务。有效的评估应该具有三种类型的目标：

Performance Appraisals. One of the most mismanaged tools for organizational improvement is the performance appraisal. Rating forms are sometimes used effectively for timely feedback and personal development. However, most of the time it is a task that is delayed until the appraisal has really lost all usefulness. Effective appraisals ought to have three types of goals:

 

 

组织

Organizational

反馈与评价

Feedback and Evaluation

辅导与发展

Coaching and Development

 

 

组织目标旨在确保适当的行为和绩效、安置、晋升和薪酬水平。反馈和评估方面为雇员和雇主提供正式的流程和绩效记录。指导和发展最终应该是评估的主要目标。我们如何改进而不是惩罚不满意的表现？上司和下属应该共同努力，就具体的改进目标和时间表达成一致。这些未来计划为后续行动奠定了基础。

Organizational goals aim to ensure proper conduct and levels of performance, placement, promotion, and pay. The feedback and evaluation aspects provide both employees and employers with a formal process and documentation of performance. Coaching and development should ultimately be the primary goals of an appraisal. How can we improve, rather than punish, unsatisfactory performance? Working together, the boss and the subordinate should agree on specific targets and timetables for improvement. These plans for the future lay the groundwork for a follow-up.

问题是管理者往往会回避这个评估过程。下属处于防御状态。评估必须及时；双方都必须做好准备。老板应该营造一种真正沟通（双向）的开放氛围，并明确评估的目的。尽管评估可以很简单，但很少做对。

The problem is that managers tend to avoid this evaluation process. Subordinates are defensive. The appraisal must be timely; both participants must be prepared. The boss should foster an open climate of real communication (both ways) and make the purpose of the appraisal clear. As simple as the appraisal can be, it is seldom done right.

除了改进的潜力外，评估还为雇主提供了合法解雇员工的文件。如果没有文件，心怀不满的工人可能会因缺乏正当理由而起诉公司。

In addition to the potential for improvement, appraisals provide employers the documentation to legally fire an employee. Without documentation a disgruntled worker could sue the company for lack of just cause.

 

 

斥责。有时会请 MBA 来降低繁荣。根据我的课堂讨论，MBA 应该使用以下四个步骤来训斥下属。

Reprimands. Sometimes an MBA will be called on to lower the boom. In line with my class discussions, the MBA should reprimand a subordinate using the following four steps.

 

 

1.先查清事实。问问自己问题是不是你造成的。

1. Check out the facts first. Ask yourself if you caused the problem.

2. 警告你需要谈论这个问题。

2. Give warning that you need to talk about the problem.

3. 停顿一下，表达你的不满。正如你所看到的那样准确地讲述它。大喊大叫适得其反。

3. Pause and express your displeasure. Tell it exactly as you see it. Yelling is counterproductive.

4.表现出关怀的态度。“我不赞成你的行为，但你还好。” “让我们从中吸取教训，把它抛在脑后。” 这个想法是坚定、明确地去做，然后转向新的业务。

4. Display a caring attitude. “I did not approve of your behavior, but you are still okay.” “Let’s learn from this and put it behind us.” The idea is to do it firmly, clearly, and move on to new business.

“一个好的经理可以平衡他的谴责和赞美。”

“A good manager can balance his reprimands with praise.”

 

 

管理你的老板。MBA 并不总是老板。大多数人最初都是低级的分析师、规划师和助理。具有讽刺意味的是，这些职位被运营班描述为公司的肥肉，适合修剪。即使 MBA 发现自己担任更高级的管理职位，也可以肯定他们将有一个老板要打交道。连总裁都要跟董事长打交道！

Managing Your Boss. MBAs are not always bosses. Most start out as lowly analysts, planners, and associates. Ironically, these are the positions that operations classes characterize as corporate fat, ripe for trimming. Even if MBAs find themselves in more senior managerial jobs, it’s a safe bet that they will have a boss to deal with. Even presidents have to deal with chairmen!

管理向上的关系与管理下方的关系同样重要。这就是为什么我把它收录在本书中的原因。为了给 MBA 一个优势，课程包括一个关于如何管理你的老板的课程。“管理你的老板”于 1980 年 1 月出现在《哈佛商业评论》上。它是由约翰·加巴罗 (John Gabarro) 和约翰·科特 (John Kotter) 撰写的，很好地抓住了这个主题。

Management of the relationship upward is as important as managing your relationship below. That’s why I’ve included it in this book. To give the MBA an edge, the curriculum includes a session on how to manage your boss. “Managing Your Boss” appeared in the Harvard Business Review in January 1980. It was written by John Gabarro and John Kotter, and it captures the subject well.

 

 

“在工作中取得成功的第一步是了解老板及其背景，包括：

“The first step to success on the job is to understand bosses and their context, including:

 

 

• 他们明确和未明确的目标和目标
• Their stated and unstated goals and objectives
• 他们身上的压力
• The pressures on them
• 他们的优点、缺点和盲点
• Their strengths, weaknesses, blind spots
• 他们喜欢的工作方式
• Their preferred work styles

“第二步是反省并评估你自己和你的需求，包括：

“The second step is to be introspective and assess yourself and your needs, including:

 

 

• 自己的长处和短处
• Your own strengths and weaknesses
• 你的个人风格
• Your personal style
• 您倾向于依赖或抵制权威人物
• Your predisposition toward dependence on or resistance to authority figures

“第三步是结合前两个步骤，发展和维持一种关系：

“The third step is to incorporate the first two steps and develop and maintain a relationship that:

 

 

• 满足您的需求和风格
• Fits both your needs and styles
• 以相互期望为特征
• Is characterized by mutual expectations
• 让你的老板随时了解情况——老板讨厌惊喜！
• Keeps your boss informed—bosses hate surprises!
• 建立在可靠性和诚实的基础上
• Is based on dependability and honesty
• 有选择地使用老板的时间和资源” *
• Selectively uses your boss’s time and resources”*

只需在关系开始时问几个问题，您就可以避免在未来犯下重大的政治错误。有些老板喜欢正式的关系、备忘录和有议程的会议。其他人更喜欢非正式的笔记和频繁的非结构化会议。聪明的 MBA 会主动询问他们的老板，他们更愿意如何沟通而不是猜测。职业生涯往往悬而未决。我仍然把 Gabarro 和 Kotter 的文章放在我的办公桌上，作为管理我老板的提醒。

Simply by asking a few questions at the start of the relationship, you can avoid making major political blunders in the future. Some bosses like a formal relationship, memos, and meetings with agenda. Others prefer informal notes and frequent unstructured meetings. Smart MBAs take the initiative to ask their bosses how they would prefer to communicate rather than guess. Careers often hang in the balance. I still keep Gabarro and Kotter’s article at my desk as a reminder to manage my boss.

 

 

了解工作中的权力。如果 MBA 想要权力，那么他们应该更多地了解他们寻求的是什么。实际上有五种权力：

Understanding Power on the Job. If MBAs want power, then they ought to know more about what they seek. There are actually five types of power:

 

 

强制性的

Coercive

报酬

Reward

所指的

Referent

合法的

Legitimate

专家

Expert

 

 

强制权力是建立在恐惧之上的。不遵守请求可能会导致某种形式的惩罚。具有强制力的人可以影响或直接解雇、降职或调动员工。在消防站，队长有权安排班次。如果你站在领导的一边，那可能意味着你要在假期工作。

Coercive power is based on fear. Failure to comply with a request could result in some form of punishment. A person with coercive power can influence or directly fire, demote, or transfer an employee. At a firehouse, the chief has the power to assign shifts. If you get on the chief’s bad side, it could mean you work holidays.

奖励能力基于对获得赞扬、认可或收入的期望。它与强制权力相反。

Reward power is based upon the expectation of receiving praise, recognition, or income. It’s the opposite of coercive power.

参照力来自成为其他人钦佩的人，而不管其正式工作身份如何。据说这些人具有激励和吸引追随者的魅力。明星销售人员在销售组织中扮演着这样的角色。

Referent power is derived from being a person whom other people admire regardless of formal job status. These people are said to have charisma to inspire and to attract followers. Star salespeople have this role in sales organizations.

合法权力源于在组织层级中的正式地位。拥有这种权力的人可以用它来奖励、削减和影响组织中其他人的生活。轮班工头有权在装配线上分配职责。

Legitimate power is due to the formal status held in the organizational hierarchy. Those with this type of power can use it to reward, to ax, and to influence the lives of others in the organization. A shift foreman has the power to assign duties on an assembly line.

专家权力来自于自己的技能、知识或经验。拥有专家权力的人有能力操纵他人。这与他们在公司中的地位无关。通常是低级计算机技术人员可能有权将高级管理人员带到他的小隔间。老板必须爬行寻求帮助。狡猾的技术人员修复了它，这样他们就可以单独访问数据库。这保留了他们的专家权力。交叉培训人员以防止在他们的组织中诞生这种小将军是经理的工作。

Expert power comes from one’s own skill, knowledge, or experience. People with expert power have the ability to manipulate others. This is without regard to their position in the company. Often it is a lowly computer technician who may have the power to bring a senior executive to his cubbyhole. The boss must crawl for assistance. Crafty technicians fix it so that they alone have the ability to tap into the database. This preserves their expert power. It’s a manager’s job to cross-train people to prevent the birth of such little generals in their organizations.

在公司的政治游戏中，MBA 必须承认组织中所有有权影响他们生活的人。

In the political gamesmanship of corporations, it is important for MBAs to recognize all the people in the organization with the power to influence their lives.

 

 

管理层收购和MBWA。MBO 和 MBWA 是 MBA babble 中经常使用的缩写。MBO就是目标管理。这是管理大师彼得·德鲁克 (Peter Drucker) 在 1950 年代推广的一种管理方式。老板通过与下属“协商目标合同”来委派任务，而不是规定详细的实施路线图。MBO 经理关注的是结果，而不是活动。例如，在 Frito-Lay，副总裁可能会为她的区域销售经理设定销售目标。管理者决定实现目标所需的战术和战略。

MBO and MBWA. MBO and MBWA are frequently used abbreviations in MBA babble. MBO means management by objective. It is a management style popularized by management guru Peter Drucker in the 1950s. Bosses delegate tasks by “negotiating a contract of goals” with their subordinates without dictating a detailed road map for implementation. MBO managers focus on the result, not the activity. At Frito-Lay, for example, a vice president might set a sales target for her regional sales managers. The managers decide what tactics and strategy are needed to meet the objective.

当您的员工有能力时，MBO 风格是合适的。跨国公司 (MNC) 的首席执行官将 MBO 用于他们在国外的国家经理。他们在美国的老板通常对在这些国际市场上取得成功所需的条件知之甚少。MBO适用于希望培养员工管理技能、挖掘员工创造力和主动性的情况。MBO 的缺点是需要时间来充分协商和记录流程。因此，MBO应该在适当的情况下使用。

The MBO style is appropriate when your staff is competent. Chief executives of multinational corporations (MNCs) use MBO for their country managers abroad. Their bosses in the United States often have little knowledge of what is required for success in those international markets. MBO is appropriate in situations where you wish to build employees’ management skills and tap their creativity and initiative. The drawback to MBO is the time needed to adequately negotiate and document the process. Therefore, MBO should be used in appropriate situations.

MBWA，management by walking around，是计算机巨头惠普公司阐述的一个理论。鼓励惠普高管走出办公室，致力于建立关系、激励并与公司活动保持直接联系。MBWA 是一个简单的概念，但它已成为 MBA 管理理论组合的一部分。

MBWA, management by walking around, was a theory expounded at Hewlett-Packard, the computer giant. HP executives were encouraged to be out of their offices working on building relationships, motivating, and keeping in direct touch with the activities of the company. MBWA is a simple concept, but it has become part of an MBA’s portfolio of management theories.

 

 

组织层面的主题

ORGANIZATIONAL LEVEL TOPICS

通过心理学课程和一套 MBA 办公程序，OB 课程以“大局观”看待组织。更大的范围也带来更宏大的理论和与之相伴的词汇。

With a psychology lesson and a set of MBA office procedures to work with, the OB courses take a “bigger picture” look at organizations. With a larger scope also come grander theories and the vocabulary to accompany them.

 

 

基本组织模型

THE BASIC ORGANIZATIONAL MODEL

要了解一个组织，您必须考虑其所有组成部分。组织是相关部分的网络。每个元素协同工作以支持高效运营。新的 MBA 流行语是组织架构。

To understand an organization, you have to consider all of its components. Organizations are networks of related parts. Each element works together to support efficient operations. The new MBA buzzword for it all is organizational architecture.

该图的一个值得注意的特征是个人位于中心。这样做的原因是组织不是由实体组成的，而是由人组成的。组织影响那些个人。前面几节中的理论侧重于个人。在以下部分中，将以 MBA 术语探讨组织的宏观观点。

A noteworthy feature of the diagram is that the individual is at the center. The reason for this is that organizations are made not of brick and mortar but of people. Organizations affect those individuals. The theories in the previous sections focused on the individual. In the following sections the macro-view of the organizations is explored in MBA terms.

如下图所示，六个元素定义了组织。有些是不言自明的，但有些则具有您应该注意的特殊 MBA 意义。

As shown in the diagram below, six elements define organizations. Some are self-explanatory, but others have special MBA significance that you should be aware of.

基本组织模型

THE BASIC ORGANIZATIONAL MODEL

 

 

战略。战略描述了在市场上取得成功的明确或隐含的计划。当航空公司决定以更低的价格或更好的服务吸引客户时，这就是公司战略。（在本书的后面，我用整整一章来讨论这个真正的 MBA 主题。）

Strategy. Strategy describes an explicit or implicit plan for success in the marketplace. When an airline decides to lure customers with either lower prices or better service, that is a corporate strategy. (Later in the book, I devote an entire chapter to this truly MBA topic.)

政策和程序。政策是正式的规则，除小公司外，所有公司都将其记录在手册中，而程序是公司开展业务的可观察方式。假期和福利是编纂的政策。例行任务，例如如何分离废纸以进行回收，可能不会涉及到纸张。这是一个被理解的过程。

Policies and Procedures. Policies are formal rules that, in all but small companies, are captured in a handbook, while procedures are the observable ways in which a company conducts business. Vacation and benefits are policies that are codified. Routine tasks such as how waste paper should be separated for recycling may not be committed to paper. It’s a procedure that is understood.

 

 

组织结构。结构词汇是任何 MBA 都离不开的词典。它是公司会议上经常讨论的话题，也是管理组织行为的重要工具。结构描述了组织中权力和责任的层次结构。这些“正式”关系经常在组织结构图中用图表表示。大多数公司使用某种结构组合来实现他们的目标。直接参与公司产品或服务的生产或营销的人员称为直线员工。为这条线提供建议、服务和支持的其他人称为员工。可以按照以下方式组织生产线和员工：

Organizational Structures. Structure vocabulary is a lexicon that no MBA can be without. It is a frequent subject of discussion in corporate meetings and is also an important tool for managing organizational behavior. Structures describe the hierarchy of authority and accountability in an organization. These “formal” relationships are frequently diagrammed in organization charts. Most companies use some mix of structures to accomplish their goals. People who are directly involved in producing or marketing the firm’s products or services are called line employees. The others who advise, serve, and support the line are called staff employees. Line and staff employees can be organized along the following lines:

 

 

功能性

Functional

产品

Product

顾客

Customer

地理的

Geographic

分区的

Divisional

矩阵

Matrix

无定形

Amorphous

 

 

实用。职能形式按任务划分工作，例如，广告、会计、财务和销售。这些部门向高级管理人员报告。

Functional. The functional form divides work by tasks, e.g., advertising, accounting, finance, and sales. These departments report to the senior executives.

 

 

“组织结构”，作者：James Clawson 教授，案例 UVA-OB-361，图 1-8。版权所有 © 1988 达顿商学院基金会，弗吉尼亚州夏洛茨维尔。

“Organizational Structure,” written by Professor James Clawson, Case UVA-OB-361, Figures 1–8. Copyright © 1988 by the Darden Graduate Business School Foundation, Charlottesville, Virginia.

 

 

产品。产品结构将交付特定产品所需的所有功能组合在一起。产品经理将单个产品作为公司内的较小业务进行管理。例如，Black & Decker 分为独立的部门，负责电动工具、小家电和配件。

Product. The product structure groups all functions necessary to deliver a specific product. Product managers manage individual products as smaller businesses within a company. Black & Decker, for example, is divided into separate units responsible for power tools, small appliances, and accessories.

 

 

 

 

顾客。客户结构侧重于（您猜对了）客户。生产和营销等活动与其他职能组合在一起，以满足特定的客户需求。客户结构在服务行业中很常见。银行通常按客户类型划分责任。例如，一些信贷员接受过为商业客户服务的培训，而另一些则为个人服务。每个人都有“专业”知识来处理其客户的特定需求。

Customer. The customer structure focuses on—you guessed it—the customer. Activities, such as production and marketing, are grouped with other functions to satisfy specific customer needs. The customer structure is common in service industries. Banks often divide responsibility by customer type. For instance, some loan officers are trained to serve business clients, others to serve individuals. Each has “expert” knowledge to deal with his or her customers’ specific needs.

 

 

 

 

地理。在这种安排中，工作按地点划分。地理结构跨越客户和产品。设立区域办事处来管理业务。对于国际企业尤其如此，每个国家的办事处都会采用自己的结构。

Geographic. In this arrangement work is divided by location. Geographic structures cut across customers and products. Regional offices are established to manage the business. This is especially true of international businesses, where each country’s office would adopt its own structure.

 

 

 

 

分区的。分部是在母公司旗下运营的独立企业。与前四种结构不同，部门在某种程度上是自主运行的。他们自己做，从营销到购买原材料。但是，大多数部门使用母公司进行融资。例如，通用电气的公司结构包括 NBC Universal、GE Energy、GE Capital、GE Home & Business Solutions 和 GE Technology Infrastructure。这些企业为中央所有，但分别经营。在每个部门内可能还有其他组织子结构。

Divisional. Divisions are independent businesses operating under the umbrella of a parent corporation. Unlike the previous four structures, divisions run somewhat autonomously. They do it all themselves, from marketing to buying raw materials. However, most divisions use the parent company for financing. For example, General Electric has a divisional corporate structure that includes NBC Universal, GE Energy, GE Capital, GE Home & Business Solutions, and GE Technology Infrastructure. These businesses are centrally owned but separately operated. Within each of the divisions there may be other organizational substructures.

 

 

 

 

矩阵。矩阵结构背离了统一指挥的原则：每个员工只有一个老板。这里有两条或更多的权力线。该矩阵在涉及需要高度专业技能的大型复杂项目的企业中很常见。在这种结构中，产品结构和功能结构并存。员工向负责其指定产品的项目经理和控制特定活动（如制造、财务和营销）的职能经理报告。正如您所料，这种组织形式可能会让人感到困惑。它需要灵活而专业的员工。国防和计算机行业通常选择矩阵结构来处理大型开发项目。

Matrix. The matrix structure departs from the principle of unity of command: only one boss for each employee. Here there are two or more lines of authority. The matrix is common in businesses involved in large, complex projects that require highly specialized skills. In this structure, both the product and the functional structures coexist. Employees report to both a project manager in charge of their assigned product and a functional manager who controls specific activities such as manufacturing, finance, and marketing. As you might expect, this organizational form can be confusing. It requires a staff that is flexible and professional. The defense and computer industries often opt for the matrix structure to handle large development projects.

 

 

 

 

无定形的。这是我个人的最爱。无定形结构根本不是正式结构。这是自由的鸟。在这些公司中，高度积极和富有成效的经理会根据手头任务的需要建立和解除报告关系。在这些公司中，结构随着事件的发展而逐渐发展。Facebook 就是这样开始的。

Amorphous. This is my personal favorite. The amorphous structure is no formal structure at all. It’s the free bird. In these companies highly motivated and productive managers create and dissolve reporting relationships as the task at hand requires. In these companies, the structure incrementally grows as events dictate. Facebook started this way.

 

 

 

 

杂交种。这些实体由多种运营结构组成。大多数公司都属于这一类。所描述的通用电气具有部门结构。但在每个部门内，都有地理制造组织、矩阵研究人员和客户-销售分组组织。在下面的例子中，一个单一的企业被组织成一个功能/产品混合体。品牌经理控制他们的产品和营销，但他们无法完全控制企业的融资或运营。

Hybrid. These entities are composed of a mix of operational structures. Most companies fall into this category. General Electric as described has a divisional structure. But within each division, there are geographic manufacturing organizations, matrix research staffs, and customer-sales-grouped organizations. In the example below, a single business is organized in a functional/product hybrid. The brand managers control their products and marketing, but they do not have complete control over the financing or operations of the business.

结构的选择极大地影响了公司的运营。所需的业务活动与为生产和提供服务而设置的企业机构之间需要相匹配。

The choice of structure dramatically affects the operations of a company. There needs to be a fit between the business activities required and the corporate apparatus set up to produce and deliver the service.

管理者应该选择一个能反映他们的目标和战略的结构。所建立的结构使个人能够以最能实现目标的方式进行互动。非正式的报告关系是自发形成的，这些关系没有在人事部门保存的组织结构图中体现出来。认识到正式和非正式结构对于执行成功的行动计划至关重要。

Managers should select a structure that reflects their goals and strategy. The structure that is set up enables individuals to interact in ways that will best achieve goals. Informal reporting relationships form spontaneously, and these fail to be represented in the organizational charts kept by the personnel department. Recognizing both the formal and informal structures is crucial in executing a successful action plan.

与报告关系相关的一个重要问题是控制范围。跨度描述了向经理报告的人数。在重组、裁员和经济衰退期间，这个话题变得流行起来。由于控制范围缩小，大公司经常解雇中层管理人员 MBA。剩下的经理有更多的员工。如果销售组织从每三个区域一名区域经理的政策更改为每四个区域一名区域经理，则将取代 25% 的区域经理。MBA 将这些裁员称为裁员( RIF)、裁员或重组。对于经理来说，这是一种很好的、​​杀菌的方式来描述许多人被解雇。控制范围政策是强大的组织工具。

An important issue related to reporting relationships is the span of control. The span describes the number of people who report to a manager. During restructuring, downsizing, and recessions this topic becomes popular. Using a decreased span of control, large corporations often fire middle-manager MBAs. The remaining managers have more staff. If a sales organization changes from a policy of one regional manager for every three regions to one for every four, that displaces 25 percent of the regional managers. MBAs call these layoffs a reduction in force (RIF), demassing, or restructuring. It’s a nice, antiseptic way for managers to describe the firing of many people. Span-of-control policies are powerful organizational tools.

“你被解雇了，内文斯，但我们很高兴你来到这里，并为你准备了一些可爱的离别礼物。”

“YOU’RE FIRED, NEVINS, BUT WE’VE ENJOYED YOUR BEING HERE AND HAVE SOME LOVELY PARTING GIFTS FOR YOU.”

 

 

系统。每个组织都开发了用于分配、控制和监控金钱、事物和人员的系统。系统还通过收集信息并将其传送给感兴趣的用户来执行信息活动。系统分为六类之一：

Systems. Each organization develops systems for allocating, controlling, and monitoring money, things, and people. Systems also perform informational activities by gathering information and channeling it to interested users. Systems fall into one of six categories:

 

 

资金分配、控制和监控——会计、投资和预算系统

Money Allocation, Control, and Monitoring—Accounting, investment, and budgeting systems

对象分配、控制和监控——库存和生产系统

Object Allocation, Control, and Monitoring—Inventory and production systems

人员分配、控制和监控——人力资源规划、员工数据和评估

People Allocation, Control, and Monitoring—Human resource planning, employee data and appraisals

未来预期——战略规划、营销-销售规划、业务发展职能

Future Anticipation—Strategic planning, marketing-sales planning, business development functions

人员奖励和激励——薪酬计划、奖金计划、利润分享计划

People Reward and Incentives—Compensation schemes, bonus plans, profit-sharing plans

综合——前五个的混合。在管理良好的公司中，集成系统预测销售，这反过来又决定了满足该需求所需的生产计划。

Integrative—Mixes of the first five. In well-managed companies, integrated systems forecast sales, which in turn dictates production schedules required to meet that need.

 

 

了解组织的系统至关重要，因为它们是变革的工具。系统既是一种手段，有时也是企业变革的障碍。

It is crucial to understand the systems of an organization, because they are the tools for change. Systems provide both a means and, at times, a barrier to corporate change.

 

 

气候。这是一个模糊的术语，指的是组织成员的情绪状态。许多公司聘请昂贵的顾问进行满意度研究以确定其组织的“氛围”，以便进行改进。在以人为最宝贵资产的服务行业，例如律师事务所、投资银行和咨询业务，公司氛围在决定服务质量方面起着重要作用。

Climate. This is a nebulous term that refers to the emotional state of an organization’s members. Many companies hire expensive consultants to perform satisfaction studies to determine the “climate” of their organization so that improvements can be made. In service industries where people are the most valuable assets, such as law firms, investment banking houses, and consulting practices, the climate of the firm plays an important role in determining service quality.

 

 

文化。这是另一个模糊的术语。文化是行为、思想、信仰、符号和人工制品的混合体，随着时间的推移，这些行为、思想、信仰、符号和人工制品被传达给整个组织的人们。它可能会延伸到诸如所有男性都必须穿白色针尖牛津衬衫或公司领章这样的不成文规定这样愚蠢的事情。文化可能包括对理想员工行为的信念。“高级管理人员必须总是工作到六点以后。” “时刻保持忙碌的样子很重要。” 招聘的一个主要标准通常是受访者与组织的“契合度”。如果一个人看起来不“适合”企业文化，那么在许多招聘人员眼中，他或她可能不是一名有效的员工。

Culture. This is another hazy term. Culture is the mix of behaviors, thoughts, beliefs, symbols, and artifacts that are conveyed to peo-ple throughout an organization over time. It may extend to such silly things as an unwritten rule that all men must wear white pinpoint oxford shirts or corporate lapel pins. Culture may include a belief about desired employee conduct. “Senior executives must always work past six o’clock.” “It’s important to look busy at all times.” A main criterion for recruiting is often the perceived “fit” of interviewees with the organization. If a person does not appear to “fit” into the corporate culture, then he or she in many recruiters’ eyes will probably not be an effective employee.

组织的六个要素（战略、政策、结构、系统、氛围和文化）会动态地相互影响。当企业努力实现其目标时，每个元素都与环境相互作用。问题定义/行动计划流程要求经理查看组织模型的所有六个要素，以确定将存在哪些行动杠杆来实施积极的变革。如果环境发生变化，组织元素必须适应。MBA 喜欢把可以改变的公司称为学习型组织。

The six elements of an organization (strategy, policies, structure, systems, climate, and culture) dynamically affect one another. Each element interacts with the environment as a business strives toward its goals. The problem definition/action planning process requires that a manager look at all six elements of the organization model to determine which action levers will exist to implement positive change. If the environment changes, the organizational elements must adapt. MBAs like to refer to companies that can change as learning organizations.

被困在相同的旧思维和行为模式中的组织被认为是被他们的范式或心态所困。高价顾问通常会建议停滞不前的公司如何打破他们的旧模式，以便他们能够改变并取得成功。明天在谈话中多次使用范式这个词，你离成为十天 MBA 又近了一步。

Organizations that are stuck in the same old pattern of thinking and acting are said to be trapped by their paradigms or mind-set. High-priced consultants often counsel stagnant companies on how to break their old paradigms so that they can change and succeed. Use the word paradigm several times in a conversation tomorrow, and you’re one step closer to becoming a Ten-Day MBA.

 

 

人才流动金字塔

THE HUMAN TALENT FLOW PYRAMID

公司的结构不仅决定了员工的分组方式，还决定了他们在公司中的晋升方式。在每个进步阶段，个人都获得了更多的权力。人们要么离开，要么被解雇，要么升职。一个方便的 MBA 工具来跟踪这种人力资本流动是金字塔图。

The structure of a firm dictates not only how employees are grouped but also how they can advance in a firm. At each progressive stage the individual assumes more authority. People either leave, get fired, or are promoted. A handy MBA tool to track this flow of human capital is a pyramid diagram.

通过跟踪进出组织的人员流动，我们可以清楚地识别人员流动问题、技能缺陷和根深蒂固的管理。该图有助于以图形方式指出组织内人员流动的“漏洞”和“阻塞”。员工进入组织的各个级别，如左图所示，并在金字塔内向上移动。如果从一层到另一层的移动很少，这种阻塞可能会导致许多人感到沮丧，并离开金字塔的右侧，即泄漏。可以使用这种图片技术分析诸如女性“玻璃天花板”和少数族裔晋升等歧视问题。

By tracking the flows of people in and out of an organization, we can clearly identify turnover problems, skill deficiencies, and entrenched management. The diagram helps to point out graphically the “leakages” and “blockages” of people flows within the organization. Employees enter all levels of the organization as depicted at the left and move up within the pyramid. If there is little movement from one level to another, this blockage may cause many people to become frustrated and leave to the right of the pyramid, a leakage. Discrimination issues such as “glass ceilings” for women and minority promotions can be analyzed using this pictorial technique.

人才流动金字塔

THE HUMAN TALENT FLOW PYRAMID

 

 

系统理论和组织分析

SYSTEMS THEORY AND ORGANIZATIONAL ANALYSIS

系统理论是一个将组织比作生物体的概念。正如动物有内分泌、消化和神经系统一样，学者们提出，组织机构也有类似的子系统，使它们能够生存。绘制图表时，组织看起来像草履虫。

Systems theory is a concept that likens organizations to living organisms. Just as animals have their endocrine, digestive, and nervous systems, academics propose that organizational bodies have similar subsystems that enable them to live. When diagrammed, an organization looks like a paramecium.

系统论

SYSTEMS THEORY

“系统理论和组织分析”，作者 James Clawson 教授，案例 UVA-OB-214，图 1。 版权所有 © 1983 达顿研究生商学院基金会，弗吉尼亚州夏洛茨维尔。

“Systems Theory and Organizational Analysis,” by Professor James Clawson, Case UVA-OB-214, Figure 1. Copyright © 1983 by the Darden Graduate Business School Foundation, Charlottesville, Virginia.

 

 

管理子系统是设定目标、计划和控制的器官，类似于大脑。这就是执行者的作用。

The management subsystem is the organ that sets the goals, plans, and controls, similar to the brain. This is the role of executives.

自适应子系统充当企业监视环境的眼睛。该系统还确保公司的产品和服务适合不断变化的环境以确保生存。从市场研究人员、客户服务代表和销售人员那里收集的信息使公司具有适应性。

The adaptive subsystem acts as a firm’s eyes to monitor the environment. The system also makes sure that the firm’s products and services are appropriate in a changing environment to ensure survival. Information gathered from market researchers, customer service representatives, and salespeople makes a company adaptive.

子系统中跨越的边界是嘴巴。它控制组织食物的摄入量。在一个公司中，这个子系统包括招聘人员、购买原材料和筹集资金。

The boundary spanning in subsystem is the mouth. It controls the intake of the organization’s food. In a company, this subsystem includes recruiting people, buying raw materials, and raising money.

公司的核心是生产子系统。它将投入转化为商品和服务。在制造公司中，这些是工厂。

The bowels of the company are the production subsystem. It converts the inputs into goods and services. In a manufacturing company, these are the factories.

肠子通向边界跨越子系统。营销人员帮助公司生产产品和服务。人事部门负责安置未达到公司标准的员工。最后，公共关系部门试图为公司的行为摆出一副好面子。

The bowels lead to the boundary spanning out subsystem. The marketing crew helps the company produce its products and services. The personnel department deals with the outplacement of employees who have not met company standards. And finally, the public relations department tries to put a good face on the company’s actions.

一旦动物呼吸正常并正常运作，维护子系统就会尝试使其他子系统保持高效协同工作。这个小脑通过协调身体的所有运动来维持组织的平衡。维护子系统的例子包括员工激励和公司通讯。

Once the animal is breathing and functioning properly, the maintenance subsystem tries to keep the other subsystems working efficiently together. This cerebellum maintains a balance in the organization by coordinating all the movements of the body. Examples of the maintenance subsystems include employee incentives and company newsletters.

系统理论提供了另一种分析组织以衡量其健康状况或改变其生活方式的方法。

Systems theory provides yet another way of analyzing an organization to gauge its health or to make a change in its lifestyle.

 

 

随着组织的发展而演变和革命

EVOLUTION AND REVOLUTION AS ORGANIZATIONS GROW

哈佛商学院的 Larry E. Greiner 在 1972 年 7 月的《哈佛商业评论》上写了一篇同名的经典文章，描述了组织所经历的成长的烦恼。

Larry E. Greiner of the Harvard Business School wrote a classic article with this title in the Harvard Business Review in July 1972, describing the growing pains that organizations go through.

Greiner 提出，组织呈现出五个可预测的增长阶段（称为进化）和五个危机时期（称为革命）。他的理论很容易适用于许多组织。增长模式包括收紧和放松管理控制以响应组织内部和环境的变化。

Greiner proposed that organizations exhibit five predictable stages of growth called evolutions and five periods of crises called revolutions. His theory is readily applicable to many organizations. The growth pattern consists of tightening and loosening of management reins in response to changes within the organization and the environment.

经哈佛商业评论许可转载。拉里·E·格雷纳 (Larry E. Greiner) 的“组织成长的演变与革命”展览，第 50 卷，第 4 期（1972 年 7 月/8 月）。版权所有 © 1972 哈佛大学校长和院士；版权所有。

Reprinted by permission of Harvard Business Review. An exhibit from “Evolution and Revolution as Organizations Grow” by Larry E. Greiner, Volume 50, Number 4 (July/August 1972). Copyright © 1972 by the President and Fellows of Harvard College; all rights reserved.

 

 

Apple Computer 所展示的进化/革命模式是将公司历史纳入 MBA 视角的绝佳方式。Apple Computer 从史蒂文乔布斯和斯蒂芬沃兹尼亚克的创造力中脱颖而出。从 1976 年开始，这两位企业家坐上了快速增长的货运列车，直到公司变得如此笨拙，以至于在 1983 年差点脱轨。运行其日常业务。乔布斯是一位高瞻远瞩的演讲家，而沃兹尼亚克则是神奇的技术人员。

The evolution/revolution pattern, as shown by Apple Computer, is an excellent way to put a company’s history into MBA perspective. Apple Computer sprang forth from the creativity of Steven Jobs and Stephen Wozniak. Beginning in 1976, these two entrepreneurs were on a freight train of rapid growth until the company became so unwieldy that it almost jumped the tracks in 1983. Apple was faced with the leadership crisis of a growth company that didn’t have anyone who could efficiently run its day-to-day operations. Jobs was a lofty visionary making speeches, while Wozniak was the magic technician.

由于创意燃料不足，公司开始耗尽汽油。Apple II 销量下滑，新的 Lisa 电脑也出现故障。John Sculley（沃顿商学院 MBA '63）是从百事可乐公司调来的，负责指导公司发展。斯卡利重组了 Apple，并削减了臃肿的总部的成本。史蒂夫乔布斯和他的追随者要求更多的自主权来开发新的突破性产品，斯卡利给了他们。该代表团导致了 Macintosh 的诞生。

The company started to run out of gas as its creative fuel ran low. Apple II sales slumped and the new Lisa computer failed. John Sculley (Wharton MBA ’63) was brought in from Pepsi-Cola to give the company direction. Sculley reorganized Apple and cut costs in its bloated headquarters. Steve Jobs and his followers demanded more autonomy to develop a new breakthrough product, and Sculley gave it to them. The delegation resulted in the creation of the Macintosh.

Mac 创造了另一个爆炸式增长期。然而，乔布斯无法在日益壮大的企业官僚主义中工作，于是他创办了一家名为 NeXT 的新公司。1989 年老化的 Mac 面临激烈的竞争，1990 年随着利润下滑，新的苹果控制危机正在酝酿。Michael Spindler 被任命为首席运营官，以协助担任董事长的 Sculley 接管公司并使公司恢复盈利能力。到 1992 年，他们取得了成功，但在 1995 年陷入了危机。史蒂夫·乔布斯 (Steve Jobs) 在 1998 年凭借 iMac 和 G3 电脑、2002 年凭借 iPod 音乐播放器、2007 年凭借 iPhone 以及 2010 年凭借 iPad 回归并引领了又一次复苏.

The Mac created another explosive growth period. However, Jobs could not work in a growing corporate bureaucracy, and he started a new company called NeXT. In 1989 the aging Mac faced fierce competition, and as profits declined in 1990, a new Apple crisis of control was brewing. Michael Spindler was appointed as chief operating officer to assist Sculley as chairman to take control and return the company to increasing profitability. By 1992 they had succeeded, but fell into crisis in 1995. Steve Jobs returned and led yet another recovery in 1998 with the iMac and G3 computers, in 2002 with the iPod music player, in 2007 with the iPhone, and in 2010 with the iPad.

 

 

变革管理策略

CHANGE MANAGEMENT STRATEGIES

除了关于思想和团体的所有理论之外，MBA 还接受在困难情况下采取行动的实践指导。即使行动计划是“完美的”，也总是存在改变的阻力。即使是那些经过深思熟虑的计划，例如本章开头这位新 MBA 向他的老板提出的计划，也可能会碰壁。幸运的是，约翰·科特 (John P. Kotter) 和伦纳德·施莱辛格 (Leonard A. Schlesinger) 在 1979 年 3 月发表于《哈佛商业评论》的文章“选择变革战略”中制定了一个简洁的模型来协助 MBA 。适当的行动方案完全取决于具体情况。

In addition to all the theory about the mind and corporate body, MBAs receive practical guidance for taking action in difficult situations. Even if an action plan is “perfect,” there is always resistance to change. Even those well-thought-out plans such as the one the new MBA proposed to his boss at the beginning of this chapter may run up against a wall. Fortunately, John P. Kotter and Leonard A. Schlesinger formulated a tidy model to assist MBAs in their article “Choosing Strategies for Change” in the Harvard Business Review of March 1979. The appropriate course of action all depends on the situation.

 

 

形势→变革所需的行动

Situation → Action Needed for Change

公司缺乏信息 → 教育和沟通策略

Company Lacks Information → Education and Communication Tactics

 

 

在盐湖城一家经营缓慢的制造公司中，员工对公司的盈利情况一无所知。从车主的昂贵汽车来看，他们认为一切都很好。不幸的是，该公司正在亏损，除非生产力提高，否则裁员将不可避免。在这种情况下，员工需要了解公司的真实情况，然后才能全力配合以提高工作效率。

In a stodgily run manufacturing company in Salt Lake City, the employees were kept in the dark about corporate profitability. Judging by the expensive cars of the owner, they assumed that all was well. Unfortunately, the company was losing money and layoffs would be inevitable unless productivity rose. In this situation, the employees would need to be informed about the true condition of the company before they gave their full cooperation to work more efficiently.

 

 

您需要信息，但几乎没有影响力 → 参与和介入策略

You Need Information and You Have Little Leverage → Participation and Involvement Tactics

堪萨斯城的一家金属加工厂聘请了一名顾问来解决旷工问题。顾问不了解这里的人、人物或城镇。因为她是局外人，她无权要求配合她的调查。她首先必须获得工人们的信任，并开始与他们讨论导致这么多病假的问题。她需要他们的合作和参与来为工人和管理层定义和解决问题。

A metal fabrication plant in Kansas City hired a consultant to cure absenteeism. The consultant did not know the people, the personalities, or the town. Because she was an outsider, she had no power to demand cooperation for her investigation. She first had to gain the trust of the workers and begin to talk with them about the problems that prompted so many sick days. She needed their cooperation and involvement to define and solve a problem for the workers as well as for management.

 

 

调整问题 → 支持和促进策略

Adjustment Problems → Support and Facilitation Tactics

随着办公室在全国范围内实现计算机化，秘书工作也发生了变化。没有更多的打字机了。秘书需要在计算机上使用文字处理程序。公司需要对员工进行再培训，而不是雇用新员工。公司必须聘请计算机支持人员来帮助进行此调整。

As offices become computerized across the country, secretarial work has changed. There are no more typewriters. Secretaries are required to use word processor programs on computers. Instead of hiring new help, companies need to retrain their staffs. Companies must hire computer support staff to help with this adjustment.

 

 

你想要的改变会造成损失，对手有权阻止你→谈判和协议策略

Your Desired Changes Will Cause Losses and Opponents Have Power to Block You → Negotiation and Agreement Tactics

20 世纪 80 年代，机器人技术被引入美国汽车行业。日本进口商品正在海外就业。通用汽车、福特和克莱斯勒选择与强大的美国汽车工人联合会谈判新协议，以允许新技术要求的工作规则改变。如果公司决定采取强硬态度并将他们的意志强加给 UAW，工会可能会发起攻击，而双方最终都会失败。通过合作，双方都有生存的机会。

In the 1980s robotics were introduced in the American auto industry. Japanese imports were taking jobs overseas. GM, Ford, and Chrysler chose to negotiate new agreements with the powerful United Auto Workers union to allow work-rule changes required by the new technology. If the corporations had decided to play hardball and impose their will upon the UAW, the union could have struck, and both parties would have ended up losing. By cooperating both had a chance of surviving.

 

 

你别无选择，也没有钱提供便利 → 操纵（不提供选择）

You Have No Alternatives and No Money for Facilitation → Manipulation (Give No Choices)

在陷入困境的公司中，除了裁员和减薪之外，通常别无选择。新泽西州特伦顿的一家电子开关制造商为其员工提供了降低工资或根本不工作的选择。他们接受了减薪，但公司还是倒闭了。

In distressed companies there are often no alternatives to layoffs and wage cuts. A manufacturer of electronic switches in Trenton, New Jersey, gave its employees the choice of lower wages or no jobs at all. They took the pay cut, but the company failed anyway.

 

 

需要速度，你有权力 → 明确的命令和胁迫策略

Speed Is Needed and You Have the Power → Explicit Orders and Coercion Tactics

这种情况在咨询、法律和公共会计行业最为常见。熟悉的场景始于客户要求“昨天”到期的项目。合伙人召来一位地位较低的合伙人，要求“前天”完成任务。合伙人说跳，同事跳。合伙人掌握权力。问题是员工会筋疲力尽而离职。对公司来说幸运的是，有大批渴望大学毕业生接替他们的职位。如果你选择胁迫策略，你必须确保你有权力并且愿意处理后果。

This situation is most common in the consulting, law, and public accounting professions. The familiar scene begins with a client requesting a project due “yesterday.” The partner calls in a lowly associate and demands that the assignment be completed “the day before yesterday.” The partner says jump and the associate jumps. The partners hold the power. The rub is that employees burn out and leave. Fortunately for the firms, there are legions of eager college graduates to replace their ranks. If you choose coercion tactics, you have to be sure you have the power and are willing to deal with the consequences.

 

 

组织行为学概述

AN OVERVIEW OF ORGANIZATIONAL BEHAVIOR

最重要的是，MBA 应该三思而后行。当MBA们需要采取行动时，他们应该首先从个人的角度，然后从组织的角度，全面分析情况，制定一个协调有效的行动计划。MBA 没有经过任何方式的培训成为“组织专家”，但有了一些理论和框架，他们应该有更好的机会有效地行动。

Above all, MBAs should think before they act. When MBAs need to take action, they should thoroughly analyze the situation, first from the perspective of the individual and then from an organizational vantage point, to create a coordinated and effective action plan. MBAs are not trained to be “organizational experts” by any means, but with a few theories and frameworks, they should have a better chance of acting effectively.

 

 

关键 OB 要点

KEY OB TAKEAWAYS

想要差距——组织问题

Want Got Gaps—Organizational problems

因果链——问题之间的关系

Causal Chains—The relationship of problems to one another

行动计划——解决组织问题的一系列特定活动

Action Planning—A specific series of activities to solve an organizational problem

APCFB 模型——人类心理模型

APCFB Model—A human psychology model

目标一致——目标相似的人在一起工作得更好。

Goal Congruence—People with similar goals work better together.

期望理论——动机是员工的行为如何转化为奖励的函数。

Expectancy Theory—Motivation is a function of how an employee’s actions translate into a reward.

VCM 领导力模型——领导力的愿景、承诺和管理方面

VCM Leadership Model—The vision, commitment, and management aspects of leadership

积极倾听——倾听以获得洞察力

Active Listening—Listening to gain insight

权力的五种形式——权力不仅仅来自于一个头衔。

The Five Forms of Power—Power is derived from more than a title.

基本组织模型——战略、政策、结构、系统、气候和文化

The Basic Organizational Model—Strategy, policies, structure, systems, climate, and culture

结构——公司组织自身的方式

Structure—The way a company organizes itself

控制跨度——管理者直接控制的人数

Span of Control—The number of people a manager directly controls

范式——企业的思维模式或做事模式

Paradigm—A corporate mind-set or pattern of doing things

系统理论——一个组织的功能很像一个身体。

Systems Theory—An organization functions much like a body.

演进和革命模式——组织在其生命周期中会经历一系列的成长和危机时期。

The Evolution and Revolution Pattern—Organizations go through a series of growth and crisis periods during their lifetimes.